Amanda Pacheco

Cooley LLP

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Latest Posts › Research and Development

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Senate Changes to Proposed Legislation Would Permit Immediate Deduction of Domestic R&E Expenditures Permanently, in Some Cases...

On June 16, the Senate Finance Committee (SFC) released revisions to the “One Big Beautiful Bill Act” (OBBBA) passed by the US House of Representatives on May 22. As described in this June 4 Cooley client alert, the OBBBA...more

6/27/2025 / Internal Revenue Code (IRC) , New Legislation , Proposed Legislation , Research and Development , Senate Finance Committee , Small Business , Tax Cuts and Jobs Act , Tax Deductions , Tax Policy , 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

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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