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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 With the passage of the One Big Beautiful Bill Act (OBBBA), §174 amortization has been repealed.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.