Aaron Pomeroy

Cooley LLP

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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

Key International Tax Provisions Under the One Big Beautiful Bill Act

On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was signed into law. It is a landmark piece of legislation that introduces several important changes to the US international tax regime. This alert provides an overview...more

7/22/2025 / Base Erosion and Anti-Abuse Tax (BEAT) , CFC , Corporate Taxes , Foreign Corporations , GILTI tax , International Tax Issues , Tax Credits , Tax Deductions , Tax Legislation , Tax Reform

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

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