Amanda Pacheco

Amanda Pacheco

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

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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