Why “AI-only” documentation raises audit risk—and how to build a defensible, human-in-the-loop process The Problem with Letting AI “Do the Work” AI is attractive for R&D credits because it promises to clean up messy documentation—pulling together notes, tickets, and costs into a neat summary. That sounds great… until you’re under IRS exam. The IRS doesn’t … Read more
The One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, finally fixed Section 174—bringing back immediate expensing of domestic R&D expenses starting in tax years beginning after December 31, 2024. But the law left a big question unanswered: How and when will the IRS issue procedural guidance to implement the changes? As businesses, CPAs, and tax advisors … Read more
The Research & Development (R&D) Tax Credit remains one of the most powerful tools for driving down tax liability—yet many eligible businesses fail to take full advantage. In this high-impact session, CPAs will learn how to identify qualified research activities, optimize documentation strategies, and unlock significant savings under current tax law. But that’s not all—this … Read more
Congress has officially passed a long-awaited fix to the R&D tax rules. With the enactment of Section 174A, businesses can once again immediately deduct domestic research expenses—eliminating the burdensome capitalization requirements that have been in place since 2022. The legislation has cleared both chambers of Congress and is now signed into law, with IRS guidance … Read more
DOWNLOAD OUR 174 BIG BEAUTIFUL BILL PLANNING ONE SHEET HERE!!!!! Congress is on the verge of passing a long-awaited fix to the R&D tax rules. If enacted, Section 174A will allow businesses to once again immediately deduct domestic research expenses—eliminating the burdensome capitalization rules that have been in place since 2022. The bill must still … Read more
As the tax landscape becomes more complex and specialized, CPA firms are increasingly partnering with boutique tax credit firms to deliver enhanced value to their clients. But is it the right move for your practice? Here’s a breakdown of the advantages, potential concerns, and what sets Corporate Tax Advisors (CTA) apart in the tax credit … Read more
Last month, we unpacked the Federal Research Tax Credit (RTC)—a powerful tool to offset R&D costs and fuel innovation. But the story doesn’t end with Uncle Sam. Many states offer their own R&D tax credits, stacking atop the federal benefit to supercharge your savings. From California’s generous rates to Georgia’s job-tied incentives, these state-specific credits … Read more
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
A new legislative push in Congress could reshape how businesses account for research and development (R&D) expenses. On March 10, 2025, a bipartisan group of lawmakers introduced the American Innovation and R&D Competitiveness Act. If enacted, this bill would undo a key provision of the 2017 Tax Cuts and Jobs Act (TCJA) that forced businesses … Read more
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