Xander Lee

Xander Lee

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

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
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