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Gaining insights from H.R.1 on the R&D tax credit
August 13, 2025 @ 2:00 pm – 3:00 pm EDT
This webinar will provide a comprehensive overview of the federal R&D tax credit, focusing on eligibility requirements, qualifying activities, and best practices for documentation. Attendees will gain an understanding of how recent legislative changes have impacted Section 174 expenditures with the passage of H.R.1, the One Big Beautiful Bill Act, signed into law on July 4, 2025, with special emphasis on the new rules for expensing research and experimental expenditures.
Participants will also learn to compare the previous and current treatment of R&D expenses, identify best practices to maximize tax benefits while staying compliant, and address common challenges in implementing the updated expensing options. This session is designed to equip tax professionals and business leaders with actionable insights for effective tax planning and reporting in today’s evolving regulatory landscape.
In this session, attendees will:
- Explain the fundamentals of the federal R&D tax credit, including eligibility criteria, qualifying activities, and documentation best practices.
- Describe the recent legislative changes to Section 174 and how these updates impact the expensing of research and experimental expenditures.
- Compare the treatment of R&D expenses under prior law versus the new rules, highlighting key compliance considerations.
- Identify strategies for maximizing tax benefits while ensuring compliance with both R&D credit requirements and Section 174 amortization.
- Discuss common pitfalls and practical solutions for implementing the new expensing options in tax planning and reporting.
Delivery Method: Group Internet
Course Level: Basic
Field of Study: Taxes
Prerequisites: None
This course is approved for 1 CPE credit. Please note that CPE credits are only available for live attendance (on-demand viewing is not eligible).
