Jul 15, 2025 · The repeal of Section 174 amortization, signed into law via the One Big Beautiful Bill Act (OBBBA), brings major changes to R&D tax treatment. Starting in 2025, U.S. …

Dec 23, 2025 · Recent legislative changes may offer immediate R&D deductions, but strategic planning remains crucial for businesses navigating Section 174.

Jul 31, 2025 · The latest federal tax and budget law eases requirements that businesses amortize domestic Section 174 R&E costs. Learn more about how affected businesses can fully …

Jul 11, 2025 · All taxpayers can now get relief for domestic Section 174 costs for both prior unamortized costs and any current-year costs starting in 2025. Let’s explore the specifics of …

Jul 25, 2025 · Starting in the 2025 tax year, the Section 174 repeal lets businesses immediately deduct domestic R&E expenditures. Explore what else is changing.

Jul 18, 2025 · Model and coordinate the impact of capitalizing versus deducting section 174 costs in 2025 and beyond. Many taxpayers will benefit from continued capitalization of section 174 …

Jul 9, 2025 · Since the Section 174 changes from the Tax Cuts and Jobs Act (“TCJA”) took effect for tax years beginning after December 31, 2021, businesses have been required to capitalize …

For purposes of this section, the term “ foreign research or experimental expenditures ” means, with respect to any taxable year, research or experimental expenditures which are paid or …

Jul 21, 2025 · The One Big Beautiful Bill also amends IRC Code Section 174 by making the TCJA law related to foreign R&D expenditures permanent. Businesses are still required to capitalize …

For purposes of this section, the term "foreign research or experimental expenditures" means, with respect to any taxable year, research or experimental expenditures which are paid or …