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On June 14, 2025, Minnesota Governor Tim Walz signed H.F. 9 into law, modifying the state’s R&D Tax Credit to make a portion refundable for the first time....more
The Michigan Department of Treasury released a draft of a notice regarding the new research and development credit. ...more
In Grigsby v. United States, the Justice Department used discovery procedures in federal district court essentially to audit a taxpayer’s federal income tax credits for research activities. The court found that the taxpayer...more
In two recent cases, the IRS has tried to defeat research credit refund claims on procedural grounds, rather than simply litigating whether the substantive nature of the asserted research meets the requirements of section 41...more