--- title: Concord | News | R&D description: R&D | Stay informed on the latest updates and news for Concord. image: https://www.concordlp.com/hubfs/A%20green%20woodland%20close%20up%20of%20the%20ground%20with%20the%20Concord%20logo%20overlaying%20on%20top.jpg --- # News Posts tagged with R&D Search Filter Select a topic Show all articles 174 Amortization 179D 179D Information ABI ACEC AGC AIA Advocacy Architects Billings Index Concord Policy Primer Construction EBI Economic Data Engineers Extenders General Contractors Industry Trends Legislative Outlook Legislative Update OBBBA PWA R&D Safe Harbor Tax Incentives ![Concord Energy Strategies graphic showing the U.S. Capitol with a green stamp reading 'Repealed' and headline text stating 'Section 174 Amortization Repealed'.](https://www.concordlp.com/hs-fs/hubfs/1758711741509.jpg?length=800&name=1758711741509.jpg) [R&D](https://www.concordlp.com/news/tag/rd) Sep 24, 2025 ##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 With the passage of the One Big Beautiful Bill Act (OBBBA), ยง174 amortization has been repealed.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.