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Section 174 Capitalization Relief Is Here: How the OBBA Affects R&E Tax Strategy

Section 174 Capitalization Relief Is Here: How the OBBA Affects R&E Tax Strategy

by Dana Borys | Jul 18, 2025 | blog, Corporate Tax Services, Life Sciences Tax, Tax Credits, Technology Tax

The long-awaited repeal of mandatory Research and Experimental amortization is finally here. With the passage of the One Big Beautiful Bill Act (OBBBA), businesses can once again immediately expense domestic Research and Experimental (R&E) costs under Section 174...

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