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R&D tax credits: Key updates to Section 174 under One Big Beautiful Bill
January 21 @ 1:00 pm – 2:00 pm EST
CPE Credit: 1 hour for CPAs
The landscape for federal research and development (R&D) tax incentives is rapidly evolving, with recent legislation introducing significant changes that affect how businesses plan, expense, and document their innovation investments. This session provides a detailed overview of the federal R&D tax credit, focusing on the crucial updates brought by H.R. 1, known as the One Big Beautiful Bill Act, and Revenue Procedure 2025-28.
We’ll break down the new requirements for Section 174 expensing of research and experimental expenditures, clarify the transition rules, and illustrate practical implications for tax planning and compliance. Whether you’re navigating these changes for the first time or looking to optimize your current approach, this session is designed to help you turn legislative complexity into actionable opportunity.
Upon successful completion of this course, you should be able to:
- Understand the new and prior rules for expensing R&D expenditures under Section 174
- Apply updated guidance from Revenue Procedure 2025-28 during the transition period
- Identify qualifying activities and documentation strategies to maximize credits and ensure compliance
- Recognize common challenges and practical solutions for implementing the updated expensing options
- Equip yourself with actionable insights for tax planning and reporting in today’s evolving regulatory environment
Level:
Basic
Instructional Method:
Group Internet-Based
NASBA Field of Study:
Taxes
Program Prerequisites:
None
Advance Preparation:
None
Note: CPE credits are only available for live attendance (on-demand viewing is not eligible).
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NASBA Approved. Sponsor # 103021.
