If your business invests in research and development, federal tax law offers meaningful incentives, but the rules are nuanced and have changed significantly in recent years. Here’s a practical ...
On August 28, 2025, the Internal Revenue Service (IRS) issued Revenue Procedure 2025-28, providing procedural guidance for taxpayers on the treatment of research and experimental (R&E) expenditures[1] ...
The Internal Revenue Service (“IRS”) released Notice 2023-63 on Friday, September 8th, providing guidance surrounding the requirement to capitalize Section 174 research and experimental (“R&E”) ...