Wednesday, July 23 | 10:30 a.m. - 12:10 p.m. | Concurrent Session
Unlocking the Future of R&D Tax Incentives
2 CPE for AFSP, EA, CFP®, CPA, CRTP
Section 174 continues to shape strategic decisions for businesses that incur research and development expenses. This session explores the latest developments from Capitol Hill and how they may reshape 2025 tax planning for your clients. Dive deep into the practical application and qualifications of the R&D credit, including detailed real-world examples and complex calculations for large enterprises and startups.
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Break down what qualifies (and what doesn’t), how to document it and how recent court interpretations influence audit risk and compliance strategies. This session equips you with expert-level tools and insights to optimize tax outcomes in a changing regulatory environment.
Objectives
Upon completion of this session, you will be able to:
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Evaluate current proposed legislation surrounding §174 and assess its impact on 2025 filing season tax strategy
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Identify qualifying research activities and expenses under §41 through real-world scenarios involving wages, supplies, contractors and cloud-based rental servers
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Apply R&D credit calculation methods
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Interpret recent court determinations related to the "substantially all" rule and understand their implications for documentation and qualification standards under IRS scrutiny
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CPE information
Duration: 100 minutes
Course level: Intermediate
Prerequisite: Basic understanding of business credits and amortization rules
Advanced preparation: None
Delivery method: Group Live
