Research and Development

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IRS Gives R&D Guidance on Internally Developed Software

The IRS issued new proposed regulations on January 20, 2015. These regulations are intended to provide guidance on how internally developed software applies to the R&D tax credit. ...more

Advertiser Jumps the Gun With Brochure Touting Tests; Fifth Circuit Brushes Off First Amendment Challenge to Lanham Act Claims

Like claims for defamation or commercial disparagement, Lanham Act claims are viable only if they involve statements of fact, rather than opinion. But what happens if an advertising statement concerns an issue that is a...more

The Stuff of Novels

We’ve all heard of Google. But have you heard of Google X? Google X is Google’s super somewhat secret research facility, a la Q Branch of Ian Fleming’s 007 spy novel fame, which has as its mission the...more

Application and Sale of Restricted Tax Credits

The Pennsylvania Department of Revenue has issued detailed rules for the application and sale of various Pennsylvania tax credits. Corporation Tax Bulletin 2014-04 replaces Corporation Tax Bulletin 2011-03. The Bulletin...more

Take Advantage of Washington’s High-Tech Incentives before It’s Too Late!

Two significant Washington research and development tax incentives are set to expire on January 1, 2015: the High Technology B&O Tax Credit for qualified R&D expenditures (“High-Tech Credit”) and the High Technology Sales and...more

Micromidas Researching Use Of Sugar Beet Waste As Biobased Feedstock

BRAG member Micromidas, along with the Michigan Molecular Institute and Michigan Sugar Company, is working on a $150,000 Small Business Innovation Research (SBIR) grant from DOE with the goal of developing a process to...more

Defining Innovation In A Changing Healthcare Landscape

The business model that has served the pharma industry so well for 20 years has become expensive and slow. But digital technology and Big Data, says Filip van Elsen, might help the industry reboot its relationship with...more

Winds Of Change Sweeping Through The Employee Share Scheme Landscape

There is building momentum for the Federal Government to change laws which currently apply to employees share schemes to counter the problems arising from previous changes made in 2009, and as a result, to increase the level...more

House Approves Bill to Make R&D Tax Credit Permanent

On May 9, the U.S. House of Representatives passed the American Research Competitiveness Act of 2014, which would make permanent the expired research and development (R&D) tax credit. The bill, H.R. 4438, passed...more

DOE Publishes Notices Announcing Meeting Of And Solicitation Of Nominees For Biomass R&D Technical Advisory Committee

On May 19, 2014, two U.S. Department of Energy (DOE) notices were published in the Federal Register. The first is a notice of an open meeting of the Biomass Research and Development Technical Advisory Committee (Committee)....more

House Subcommittee Holds Hearing on Nanotechnology: From Laboratories to Commercial Products

The House Science, Space, and Technology Subcommittee on Research and Technology held a hearing on May 20, 2014, on "Nanotechnology: From Laboratories to Commercial Products." The purpose of the hearing was to examine the...more

Alabama Legislative Update—Rounding the Corner in the Last Lap: An Update on Pending and Recently Enacted Tax Legislation

The 2014 regular session of the Alabama legislature has been underway for over two months and is nearing its end. The legislature is off this week for Spring Break, then returns on Tuesday, April 1, for three final meeting...more

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