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  • videocam Live Online with Live Q&A
  • calendar_month January 13, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • 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

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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

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.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE 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

Learning Objectives

After completing this course, you will be able to:

  • Understand the tax implications of the new R&D tax credit rules under the OBBBA
  • Understand how to apply the immediate expensing rules under new Section 174A
  • Recognize the tests for determining whether an activity qualifies as a QRA for purposes of claiming a Section 41 R&D credit
  • Identify wage QREs and other indirect expenditures under Section 41
  • Discern strategies when eligible small companies may use IRC 41 credits to offset payroll tax or AMT liabilities
  • Verify that all R&D tax benefits available are utilized for the client's benefit
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience at mid-level within the organization, preparing business tax forms and schedules. Specific knowledge of business taxation, research and development tax credits, creditable expenses, qualified research activities, and documentation required to claim the IRC 41 tax credit; familiarity with allocation methods for qualified research expenditures, and AMT.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

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