How the Supreme Court’s Loper Bright Ruling Creates New Opportunities for R&D Tax Credit Claims
Summary: The Supreme Court’s landmark decision in Loper Bright Enterprises v. Raimondo (2024) overturned the decades-old Chevron doctrine, changing how courts evaluate federal agency interpretations—including those of the IRS. For businesses pursuing or considering the federal R&D tax credit under IRC §41, this shift dramatically improves their ability to challenge overly narrow IRS interpretations. Architects, … Read more
