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DTSTAMP:20261022T024224Z
DTSTART:20261109T180000Z
DTEND:20261109T200000Z
SUMMARY: Surgent's OBBBA Rules Relating to Research and Experimental Expenditures (2 hours)
DESCRIPTION: The One Big Beautiful Bill Act (OBBBA) made very favorable taxpayer changes to Section 174\, which determines the tax treatment of research and experimental (R&E) expenses. OBBBA allowed for the immediate deduction of domestic R&E expenses through the introduction of a new Section 174A and provides mechanisms for transitioning from the recent five-year amortization schedule to an immediate deduction for domestic R&E expenditures. The OBBBA changes offer tax saving opportunities through these R&E expenditures.
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