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ERC, R&D, and Section 174: Where Are We Now?
January 24 @ 1:00 pm – 2:00 pm EST
Keeping up with the latest tax laws, regulations, and pronouncements is crucial, especially when it comes to tax credits for small businesses engaged in research and development (R&D) activities and those businesses that may have taken advantage of or considered the employee retention credit (ERC). Recent changes have made claiming these tax credits more complicated, coupled with the impact of Section 174 amortization implementation. For these reasons, accountants must understand the rules and regulations surrounding R&D and ERC tax credits.
Join us for an update on tax year 2023 compliance considerations and a review of key statutory milestones in 2024 to gain valuable insights to help you navigate the complexities of the R&D and ERC tax credit programs
Learning Objectives:
- Review the Statute of Limitations and Processing Pause under ERC
- Recall the history of R&D
- Explain the Section 174 Amortization Change and Draft Regulations
- Interpret the draft form 6765 for 2024.
- Analyze recent court cases related to R&D
- Develop a plan to move forward with the given information.
Delivery Method: Group Internet
Course Level: Basic
Field of Study: Tax
Prerequisites: None
This course is approved for 1 CPE credit.
Note: CPE credit is offered for LIVE webcasts only (on-demand viewing is not eligible).
NASBA Approved. Sponsor # 103021.
Wolters Kluwer is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
New York note: Wolters Kluwer is a registered Continuing Education sponsor with the New York State Board for Public Accountancy, State Education Department. (Sponsor #000085) | Texas note: We have registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program. (Sponsor #000001). Please check with your State Board which has final authority on the approval of courses for CPE credit. The content presented during this webcast is for informational purposes only and should not be construed as legal or tax advice. ADP encourages you to consult with appropriate legal or tax professionals for circumstances related to your business.
