R&D Tax Credit Insights & Analysis

2026 Field Guide to R&D Tax Credits: What Changed and What To Do Next

OBBBA restored immediate expensing for domestic R&D under new Section 174A. Small businesses can retroactively apply this to 2022-2024, but must file by July 6, 2026 (or earlier if your statute of limitations closes first) per Rev. Proc. 2025-28. Form 6765 Section G is optional for all filers for tax year 2025, and becomes mandatory for tax year 2026 and beyond per IRS IR-2025-99. Use 2026 to build your project-level tracking systems. IRS documentation standards for refund claims have tightened, with a perfection window closing January 10, 2027 per the IRS FAQ.

R&D Tax Credits for Startups: How to Offset Payroll Taxes

Internal Use Software R&D Credit: The 3-Part Discovery Test

Most Software Development Qualifies for R&D Tax Credits

House Passes OBBBA, Reinstates Immediate R&D Expensing

The U.S. House has passed the One Big Beautiful Bill Act (OBBBA), officially repealing Section 174 amortization and restoring immediate expensing for domestic R&D costs. This landmark change means small businesses (with under $31 million in annual gross receipts) can retroactively amend 2022–2024 tax returns to claim full deductions and receive refunds for previously amortized R&D expenses. Larger businesses can accelerate remaining deductions in 2025 and 2026. Foreign R&D costs must still be amortized over 15 years. With immediate expensing back, the Section 41 R&D Tax Credit becomes more valuable, unlocking significant cash flow and refund opportunities for innovative companies. Businesses should act quickly to amend returns and maximize their tax benefits under the new law.

AI + the R&D Tax Credits: What Qualifies, What Doesn't, and How to Claim It in 2026

U.S. companies spent over $100 billion on AI in 2025, yet most are not claiming the R&D tax credit for that investment. This guide breaks down exactly which AI activities qualify under IRC Section 41, from model training and custom integrations to generative AI and vibe coding. It covers how the IRS Four-Part Test applies to both AI-native companies and non-tech companies adopting AI, identifies qualified research expenses (wages, cloud compute, contractors), and explains how OBBBA's Section 174A restoration makes 2026 the strongest year to claim since 2021. Includes real-world scenarios, documentation requirements for the upcoming mandatory Form 6765 Section G, and common mistakes to avoid.

Small Businesses Set to Benefit the Most from R&D Tax Credits

Plastics Industry R&D Opportunities

Calculating Multi-State Tax Credits

Why the Legal History of the R&D Tax Credit Matters

GENIUS Act and Its Role in Blockchain R&D Tax Credits

The GENIUS Act, signed into law in July 2025, establishes the first federal framework for stablecoins, requiring 1:1 dollar or Treasury backing, transparency, and regulated issuers. For blockchain and Web3 companies, this reduces uncertainty and aligns with the repeal of Section 174 amortization, which restores immediate expensing of U.S.-based R&D costs. Together, these changes create powerful opportunities to claim R&D tax credits. Startups may offset up to $500,000 in payroll taxes annually, while larger firms can recover a portion of development spend. Eligible activities include smart contract development, scalability experiments, custody integrations, DeFi protocols, and enterprise pilots. With regulatory clarity and financial incentives combined, the U.S. is now one of the most favorable jurisdictions globally for blockchain R&D.

How Your Git Records Can Streamline R&D Tax Credit Claims