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Research and Development Income Taxes Tax Incentives

Fenwick & West LLP

House Reconciliation Bill Would Restore Expensing for Domestic R&D Prospectively

Fenwick & West LLP on

On May 22, 2025, the U.S. House of Representatives passed a reconciliation bill (commonly referred to as the “One Big Beautiful Bill”), which would restore expensing for domestic research and development expenses incurred in...more

Miller Canfield

Michigan Will Grant a Refundable Research and Development Income Tax Credit Beginning in 2025

Miller Canfield on

HB 5100 and HB 5101, as passed by the Michigan House of Representatives and Senate, and to be signed by Governor Gretchen Whitmer, provide a new income tax credit. For tax years beginning on and after January 1, 2025,...more

Bowditch & Dewey

Tax Incentives for Manufacturing Corporations

Bowditch & Dewey on

In these challenging times, businesses might seek to evaluate whether certain local tax incentives offered by the Commonwealth of Massachusetts are available to them. “Manufacturing Corporations,” for example, receive a...more

K&L Gates LLP

German Act on Tax Incentives for Research and Development (FZulG) in Force

K&L Gates LLP on

The German Act on Tax Incentives for Research and Development became effective 1 January 2020. Under this act, companies and entrepreneurs subject to income or corporation tax in Germany, may apply for subsidies of up to 25%...more

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