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#r-and-d

R&D

Research and development tax credits, Section 174 and Section 174A expensing, and innovation accounting

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Section 174A Is Back: How OBBBA Restored Immediate R&D Expensing for Small Businesses in 2026 (and the New Form 6765 Reporting Rules)
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Section 174A Is Back: How OBBBA Restored Immediate R&D Expensing for Small Businesses in 2026 (and the New Form 6765 Reporting Rules)

OBBBA created Section 174A to permanently restore immediate expensing for domestic R&E after Dec 31, 2024. Learn the retroactive window that closed July 6, 2026, the new mandatory Form 6765 Section G for 2026, and how to tag domestic vs foreign costs by business component.

small-business
tax-compliance
r-and-d