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Tax Cuts and Jobs Act › Tax Credits › Research and Experiment Tax Credit

Paul Hastings LLP

One Big Beautiful Bill Act — A Private Equity Perspective

Paul Hastings LLP on

On July 4, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). This alert summarizes the key changes under the OBBBA relevant to private equity sponsors and their investors, as well as some of the...more

Vinson & Elkins LLP

One Big Beautiful Bill Act: Key Tax Impacts for Businesses

Vinson & Elkins LLP on

On July 4, 2025, President Donald J. Trump signed the One Big Beautiful Bill Act (the “OBBBA”) into law. Congress passed the OBBBA through budget reconciliation, a special legislative process that allows Congress to advance...more

Eversheds Sutherland (US) LLP

Rise and shine: IRS and Treasury provide insight on Notice 2023-63 and treatment of R&E expenditures under Section 174

Eversheds Sutherland (US) LLP on

At this morning’s Federal Bar Association breakfast briefing hosted by Eversheds Sutherland, officials from the Internal Revenue Service (IRS) and Department of the Treasury (Treasury) discussed the recent substantive...more

Eversheds Sutherland (US) LLP

The real deal? R&E amortization may be here to stay

Eversheds Sutherland (US) LLP on

The Tax Cuts and Jobs Act (TCJA) included a sunset provision for immediate expensing of research and experimentation (R&E) expenditures, generally providing that such expenses would be subject to five-year (domestic R&E) or...more

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