Introduction The upcoming Trump 2025 Tax Plan is expected to make major adjustments to U.S. corporate tax policy, including reforms that could directly impact the R&D Tax Credit under...
Backward Unused R&D Tax Credits Businesses investing heavily in innovation often generate R&D Tax Credits that exceed their current-year tax liability. Fortunately, under IRC §39(a), these credits don’t expire...
R&D Credit Planning Startups investing in innovation often face years of heavy research spending before generating revenue. The R&D Tax Credit under IRC §41 and §41(h) allows pre-revenue startups...