Aaron Pomeroy

Cooley LLP

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Latest Posts › Research and Development

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The ‘One Big Beautiful Bill Act’ Permits Immediate Deduction of Domestic R&E Expenditures, in Some Cases Retroactively

On July 4, the “One Big Beautiful Bill Act” (OBBBA) was signed into law, which includes provisions restoring immediate deduction of domestic research and experimentation (R&E) expenditures in tax years beginning after...more

7/24/2025 / Corporate Taxes , Internal Revenue Code (IRC) , New Legislation , One Big Beautiful Bill Act , Research and Development , Small Business , Tax Deductions , Tax Legislation , Tax Reform , Tax Returns

Proposed Tax Legislation Would Permit Immediate Deduction of Domestic R&E Expenditures for Limited Period

On May 22, 2025, the US House of Representatives passed the “One Big Beautiful Bill Act” (OBBBA), which includes a temporary suspension of the amortization requirement for domestic research and experimentation (R&E)...more

6/5/2025 / Business Taxes , Corporate Taxes , Internal Revenue Code (IRC) , Proposed Legislation , Research and Development , Tax Cuts and Jobs Act , Tax Deductions , Tax Incentives , Tax Legislation

IRS Publishes Guidance on Tax Rules for Software Development, Research Expenses

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced significant changes to the tax treatment of specified research and experimentation (SRE) expenditures. Historically, companies were able to immediately deduct all costs...more

9/27/2023 / Internal Revenue Code (IRC) , IRS , Research and Development , Tax Cuts and Jobs Act

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