06/08/2026
The July 6 §174A deadline is approaching, but the decision isn't as simple as "amend or don't amend."
For eligible small businesses, §174A may create opportunities to accelerate deductions, improve cash flow, and align R&D tax positions with broader planning strategies. However, factors such as statute dates, documentation requirements, §280C elections, and future-year all deserve careful consideration.
In his latest blog, David Seibel, EA, explores key planning considerations for CPA firms, common options available under §174A, and lessons learned from recent client engagements.
Read the full blog: https://bit.ly/49IpBHz