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R&E Expenditures After OBBBA

Deducting Unamortized Costs and Maximizing the R&D Credit

Note: CLE credit is not offered on this program

A live 110-minute CPE webinar with interactive Q&A

This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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Tuesday, November 4, 2025

12:00pm-1:50pm EST, 9:00am-10:50am PST

Early Registration Discount Deadline, Friday, October 10, 2025

or call 1-800-926-7926
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This webinar will analyze the savings opportunities presented by the One Big Beautiful Bill Act (OBBBA) for domestic entities amortizing research and experimentation costs under Section 174. Our panel of knowledgeable tax professionals will review and weigh the new catch-up provisions and discuss the overall qualifying and reporting requirements of this complex but lucrative tax credit.

Description

Highly anticipated modifications to the deductibility of R&E expenditures were incorporated in the OBBBA. Legislative changes now allow for the immediate expensing of R&E costs beginning Jan. 1, 2025. These modifications replace the capitalization and amortization requirements under IRC Section 174 and allow taxpayers to elect to deduct unamortized domestic R&E expenditures in the first taxable year after Dec. 31, 2024, or ratably in 2025 and 2026.

Eligible small businesses can retroactively deduct prior unamortized costs for years 2022-2024. To benefit from this retroactive election, eligible small businesses must amend returns for the applicable years. The revised treatment of R&E costs is considered a change in accounting method.

Decisions surrounding R&E expenditures have always been complicated. Along with new considerations for past expenses, taxpayers must decide, as before, whether to elect an R&D credit reduction to avoid the required credit addback under Section 280C for current costs. Understanding the opportunities afforded under OBBBA and the long-standing qualifications and reporting requirements for R&E deductions and credits is essential for taxpayers and their advisers.

Listen as our panel of astute federal tax advisers explains the time-sensitive, tax-saving actions required by businesses now that full expensing of R&E costs is allowed under the OBBBA.

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Outline

  1. R&E expenditures after OBBBA: introduction
  2. Amended returns
  3. Two-year spread
  4. Qualifying expenses
  5. Qualifying activities
  6. Section 280C election
  7. Form 6765, Credit for Increasing Research Activities
  8. Planning scenarios

Benefits

The panel will cover these and other critical issues:

  • Choosing between the two-year spread and amending returns after OBBBA
  • When to elect the IRC Section 280C credit reduction
  • Meeting OBBBA's small business requirements
  • Preparing Form 6765, Credit for Increasing Research Activities

Faculty

Gentile, Jake
Jake Gentile, CPA
Senior Manager
Brady Ware

Mr. Gentile specializes in tax and business advisory services, with an emphasis on tax compliance. Since...  |  Read More

Attend on November 4

Early Discount (through 10/10/25)

CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.

Cannot Attend November 4?

Early Discount (through 10/10/25)

CPE credit is not available on downloads.

CPE On-Demand

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