Navigating R&D Credits, Section 174 Relief, and Cost Segregation After the OBBBA
What CPAs Need to Know About Timing, Method Changes, and Missed Opportunities Introduction Recent legislative changes have reshaped how several long-standing tax incentives operate in practice. For CPAs, the result has been a mix of opportunity and confusion—particularly at the intersection of the Research & Development (R&D) tax credit, mandatory capitalization under Section 174, and … Read more
