The enactment of the “One Big Beautiful Bill Act” (OBBBA) brings long-awaited clarity to Section 174, but also ushers in a new era of complexity for R&D tax planning. While the federal R&D credit remains a valuable tool, heightened IRS scrutiny—paired with finalized changes to Form 6765 and the addition of Section G—demands a more strategic, well-documented approach.
At the same time, the state R&D landscape continues to evolve. While some jurisdictions are narrowing eligibility through industry and expense-type limitations, others are expanding opportunities or reintroducing credits, creating a patchwork of compliance considerations and planning potential.
In this session, David Seibel, EA from Anders partner McGuire Sponsel will explore what the new federal law means for credit claims and how to stay ahead of the shifting state and federal compliance environment. Attendees will walk away with actionable strategies and real-world examples to guide client conversations and strengthen documentation practices.
Learning Objectives:
- Understand how the final federal legislation impacts Section 174 amortization and R&D credit eligibility
- Navigate key changes to IRS Form 6765, including new Section G requirements
- Apply audit-tested documentation strategies that support IRS compliance
- Evaluate emerging state-level trends that affect credit eligibility
- Advise clients on how to proactively protect and optimize R&D credit claims in a post-reform landscape
Register here: