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As businesses invest in artificial intelligence, new questions are emerging about workforce training, data security, and which AI-related activities may qualify for the R&D tax credit.

Explore how federal manufacturing tax incentives and varying state tax treatments could shape expansion, investment, and site selection decisions.

Join us for six technical webinars designed to help CPA firms navigate evolving compliance requirements, uncover overlooked planning opportunities, and strengthen advisory conversations heading into the second half of 2026.

Construction companies may be overlooking valuable R&D tax credits. Learn how qualifying design-build projects and activities can meet the requirements for the R&D tax credit.

Learn how CPA firms can identify manufacturing clients that qualify for the federal and state R&D tax credits, including qualifying activities, expenses, and common misconceptions.

Iowa R&D Tax Credit rules have changed. Businesses must obtain IEDA certification before claiming the credit, with applications due by September 30, 2026. Learn who qualifies and how to prepare.

Federal cannabis rescheduling could unlock valuable tax planning opportunities for qualifying medical marijuana businesses. Learn what Section 280E changes could mean for credits, depreciation, and business structure.

 

 

AI is reshaping the workforce. Learn how the AI Workforce Training Act could offset AI training costs and help companies stay competitive.

 

 

With the July 6, 2026, deadline quickly approaching, CPA firms must make strategic decisions regarding §174A, which allows certain small businesses to retroactively deduct (instead of amortize over several years) domestic research and development (R&D) costs on their taxes for tax years 2022–2024. After years of amortization requirements that spread expenses over several years, the change creates both an opportunity and new complexities.

 

The Michigan Department of Treasury has released the 2025 R&D Credit proration percentages after claims exceeded the program’s $100 million cap. Learn what the adjusted credit amounts mean, who is affected, and what steps taxpayers should take when filing their Michigan returns.

 

Training for Tomorrow: AI, Tax Incentives & Workforce Strategy

Artificial intelligence is changing how businesses operate, train employees, develop products, and approach innovation, but what does that mean from a tax perspective?

In this episode of Let’s Talk Tax, host Dave McGuire is joined by David Seibel, EA, to explore how AI investments may intersect with the R&D tax credit, workforce strategy, data security, and emerging tax policy. They discuss the proposed AI Workforce Training Act, which would create a tax credit for qualifying employee AI training expenses, and explain why businesses must carefully protect confidential client information when using public AI tools.

Dave and David also examine when AI-related activities may qualify for the R&D tax credit. While developing proprietary models, automated systems, or new AI capabilities may satisfy the credit’s requirements, purchasing or implementing existing technology does not automatically qualify. The conversation highlights the importance of technical uncertainty, experimentation, and the distinction between development and implementation.

Additional topics include AI-powered manufacturing automation, computer leasing and token costs, internal-use software requirements, and how AI adoption may affect qualified research expenses. David also explains how eligible startups may use the R&D payroll tax credit and why companies employing foreign research or software development teams must continue considering Section 174’s 15-year amortization requirement.

Listen to learn how businesses and their CPA advisors can evaluate AI investments, identify potential tax opportunities, and prepare for a workforce increasingly shaped by artificial intelligence.

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