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Posts tagged with OBBBA
    Concord Energy Strategies graphic showing the U.S. Capitol with a green stamp reading 'Repealed' and headline text stating 'Section 174 Amortization Repealed'.
    R&D
    Sep 24, 2025

    Section 174 Repeal under OBBBA: Retroactive R&D Tax Relief for Small Businesses

    The R&D Tax Credits landscape has seen a major shift. With the passage of the One Big Beautiful Bill Act (OBBBA), §174 amortization has been repealed. This change restores immediate expensing for U.S.-based R&D and offers retroactive relief for small businesses, potentially unlocking significant refunds.