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  • videocam On-Demand Webinar
  • signal_cellular_alt Intermediate
  • card_travel Tax Law
  • schedule 90 minutes

R&D Tax Credit Rules and Incentives Under the OBBBA: Rev. Proc. 2025-28, Tax Planning

$347.00

This course is $0 with these passes:

CLE
ALL
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About the Course

Introduction

This CLE/CPE webinar will guide tax professionals and advisers on navigating the new rules and recent IRS guidance and challenges for R&D tax credit and incentives under the One Big Beautiful Bill Act (OBBBA) for small and large businesses and international taxpayers. The panel will discuss key provisions under the OBBBA, managing IRS audits, qualified research activities (QRAs) and qualified research expenses (QREs), safe harbor for certain taxpayers, and techniques to assist in documenting and claiming R&D credits.

Description

The R&D rules provided in the OBBBA allow opportunities to jumpstart growth in the economy, but may cause adverse tax implications for some businesses, including the loss of some deductions. It's imperative that tax counsel identify potential tax issues when taking advantage of immediate expensing provided under new Section 174A.

For many businesses, the R&D tax credit is one of the most underutilized of all tax benefits. When claiming the R&D credit, determining what activities constitute QRAs and calculating QREs can be challenging.

The OBBBA includes new provisions regarding the tax treatment of R&D expenses. The new rules provide for (1) immediate expensing of domestic R&D expenses; (2) acceleration options for capitalized costs in previous years; and (3) continued amortization of domestic expenses while allowing for different options for other expenditures. However, these new rules may also negate or limit other deductions.

Listen as our experienced panel provides a thorough and practical review of calculating, claiming, and substantiating an R&D credit in light of new rules provided under the OBBBA.

Presented By

Douglas Fox
Senior Manager
Plante Moran

Mr. Fox's specialties include research and development credits, domestic production activities deductions, IC-DISC, qualified business income feductions.

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Brett Johnson
Principal
Holthouse Carlin & Van Trigt LLP

Mr. Johnson brings over 20 years of state and local tax consulting experience to his client engagements. He has helped large corporate and closely held businesses optimize their tax position by claiming various tax credits. Mr. Johnson assists clients with discretionary incentives, including employee training grants, tax increment financing agreements, relocations, and clean energy grants. He provides guidance to help clients to secure and monetize the agreements through appropriate compliance requirements. Mr. Johnson also has extensive experience assisting clients with Work Opportunity Tax Credits. As a result of the passage of the CARES Act and the Consolidated Appropriations Act, he is addressing the complex issues associated with the Employee Retention Credits and California's response to COVID-19 economic relief. Mr. Johnson is a thought leader and has published recent articles in the Journal of Multi-state Taxation and Incentives, including “Focusing the Lens on Film Credits” and “Tax Reform Impacts on Section 118.”

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, January 13, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Overview of Section 41 R&D credit

II. Impact of new R&D tax credit rules under the OBBBA

A. Key provisions

B. Potential challenges for small vs. large businesses

III. Immediate expensing vs. capitalization and amortization

IV. Obtaining the R&D credit

A. Determining QRAs

B. Documentation and substantiation of credits

C. Applying for credits against AMT or payroll tax liability

D. Other considerations

The panel will discuss these and other important topics:

  • Key provisions under the OBBBA impacting R&D credits and other incentives
  • The interplay between new R&D credit rules and coordinating provisions under the OBBBA
  • The potential implications of immediate expenses on other credits and deductions
  • The test to determine whether an activity can be considered a QRA for purposes of claiming an R&D credit
  • Documentation and substantiation requirements
  • Best practices for businesses claiming R&D tax credits