Navigating the Latest Section 174 R&D Capitalization Rules: What Founders Need to Know in 2025
Shay CPA
FEBRUARY 10, 2025
a pre-seed startup that invests $1 million in domestic R&D during 2023. Under old rules, they would have deducted the full $1 million in 2023. American Innovation and Jobs Act (2023) Sought to reinstate immediate expensing and bolster the R&D tax credit for smaller companies. calendar years.
Let's personalize your content