Research & Development Tax Credit (R&D) Articles
Posted by Kristin Re’ on January 16, 2023
Section 174 R&E expenditures can no longer be deducted when incurred. Instead, the amounts incurred must be capitalized and amortized over either five years or 15 years, depending on where the research activities are performed, both using a mid- year convention.
Posted by Kristin Re’ on October 06, 2022
The Inflation Reduction Act (H.R. 5376), which President Biden signed into law on August 16, 2022, doubles the federal research and development (R&D) credit payroll tax offset for qualified small businesses.
Posted by Jonathan Roller on September 06, 2022
The CHIPS Act aims to bolster semiconductor production and economic competitiveness. Among its provisions are funding initiatives and an investment tax credit for manufacturing facilities and equipment.
Posted by Kristin Re’ on March 16, 2022
Businesses that invest in research and development, particularly those in the technology industry, should be aware of a major change to the tax treatment of research and experimental (R&E) expenses.
Posted by Kristin Re’ on April 08, 2021
Generate cash from your past and future investments to develop or improve software.