Amanda Pacheco

Amanda Pacheco

Cooley LLP

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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

Treasury Department Issues Final and Proposed Rules on Cloud Transactions, Other Digital Content

On January 10, 2025, the US Department of the Treasury and IRS released final and proposed regulations that provide tax guidance for the digital economy....more

2/3/2025  /  Cloud Computing , Digital Assets , Income Taxes , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Software , Tax Planning , Tax Reform , U.S. Treasury
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