by David Seibel, EAAugust 28, 2025

Why Businesses Should Act Now on Amending R&D Credit Years

“Big Beautiful Bill” aims to reinstate the full expensing of IRC §174 expenditures beginning in 2025. This creates a unique planning opportunity for taxpayers who did not claim the R&D Tax Credit or properly amortize §174 costs during the 2022-2024 tax years.

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