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Screenshot of OBBBA 2025: Section 174 Repeal, R&D Tax Credit Myths & Refund Rules

OBBBA 2025: Section 174 Repeal, R&D Tax Credit Myths & Refund Rules

The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, repeals Section 174 amortization for U.S. R&D, restoring immediate expensing and boosting Section 41 tax credits. This guide debunks common myths—covering refunds, audits, software costs, and small business eligibility—so you can maximize savings.

https://www.striketax.com/journal/debunking-section-174-amortization-myths-avoid-r-d-tax-pitfalls
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