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R&D Tax Credits

Holland & Knight LLP

R&D Considerations in the Time of Non-Deductibility

Holland & Knight LLP on

The close of 2022 means family gatherings, holiday fun and one step closer to the end of research and development (R&D) expense current deductibility. Prior to the Tax Cuts and Jobs Act (TCJA), Internal Revenue Code Section...more

Miller Canfield

Tax Court Decision in Little Sandy Coal Co. is Based on an Erroneous Statutory Interpretation and Should Be Reversed in the...

Miller Canfield on

The taxpayer in Little Sandy Coal Co. v. Commissioner, T.C. Memo 2021-15 (Feb. 11, 2021) has appealed an unfavorable United States Tax Court decision to the United States Court of Appeals for the Seventh Circuit. The decision...more

Gray Reed

The Tax Benefits of Research and Development Expenses (IRC Section 41)

Gray Reed on

Businesses are started with good ideas and a lot of hard work. Companies are sustained by applying that same hard work to the challenges and problems they face along the way.  ...more

Bradley Arant Boult Cummings LLP

Automotive Suppliers in 2019: New Hope for R&D Credits - Economic Development News

As automotive suppliers begin work on their 2018 tax returns and implement plans for their capital expenditures in 2019, suppliers should look at a potential tax credit to help offset the costs of tooling: the Research and...more

Orrick, Herrington & Sutcliffe LLP

Opportunities For Innovative Start-Ups

TAX CREDIT ON R&D - All companies also Innovative Start-ups that make investments in certain R&D activities can benefit from a particular tax credit (ex 3 Decree Law 145/2013)....more

Orrick, Herrington & Sutcliffe LLP

Le Opportunità Per Le Start-Ups Innovative

CREDITO RICERCA E SVLUPPO (R&S) - Tutte le imprese anche le Start up innovative che effettuano investimenti in determinate attività di R&S possono beneficiare di un particolare credito d'imposta (ex 3 Dl 145/2013). ...more

Miller Canfield

IRS Safe-Harbor to Calculate Federal Income Tax Credits for Research Expenses

Miller Canfield on

A taxpayer may claim a credit against its federal income tax liability for research expenses paid or incurred during the tax year. The definitions of research expenses for financial reporting purposes and federal income...more

Bradley Arant Boult Cummings LLP

Impact of “Tax Cuts and Jobs Act” on Important Federal Tax Credits

The “Tax Cuts and Jobs Act” (the Act) has passed both chambers of Congress and is expected to be signed by President Trump on or before January 3, 2018. The final agreement among House and Senate Republicans includes rate...more

Bradley Arant Boult Cummings LLP

“Tax Cuts and Jobs Act”

The “Tax Cuts and Jobs Act” has passed both chambers of Congress and is expected to be signed by President Trump soon. Details of the final agreement among House and Senate Republicans include rate cuts for “C” corporations,...more

Bradley Arant Boult Cummings LLP

High-Level Summary of Conference Committee Version of the “Tax Cuts and Jobs Act” as Filed

Details of a final agreement among House and Senate Republicans emerged last week -- including rate cuts for “C” corporations, individuals and pass-through businesses. Here’s a summary of what the conferees have agreed to,...more

Ballard Spahr LLP

Federal Tax Reform: The Senate Bill – Comparison to the House Bill, and Evaluating the Bigger Picture

Ballard Spahr LLP on

The Senate Finance Committee released a detailed description of the Senate's tax reform bill, titled the Tax Cuts and Jobs Act, on November 9. The Committee has not released the text of the bill, and likely will not do so...more

Ballard Spahr LLP

Federal Tax Reform: The House Tax Bill—Summary and Where Do We Go From Here?

Ballard Spahr LLP on

House Republicans released their tax bill—the Tax Cuts and Jobs Act—last Thursday. Although its provisions are generally in line with the House Republican Blueprint for Tax Reform released in June 2016 by House Speaker Paul...more

Goulston & Storrs PC

Musings on the Unified Tax Reform Framework - What It Means for the Real Estate Industry

Goulston & Storrs PC on

This September, the Trump Administration, the House Ways and Means Committee and the Senate Finance Committee released a unified framework for a major tax reform effort. The framework is not a set of detailed legislative...more

Troutman Pepper

A Look at Tax Issues of the Life Sciences and Tech Industries

Troutman Pepper on

Wolters Kluwer had the opportunity this past week to sit down with Pepper Hamilton LLP partners Todd Reinstein, Washington, D.C., and Joan Arnold, Philadelphia, to discuss current tax issues particularly relevant to the life...more

McGuireWoods LLP

PATH Act Allows R&D Credit to Reduce FICA Taxes for Certain Small Businesses

McGuireWoods LLP on

The Protecting Americans from Tax Hikes (PATH) Act of 2015 makes permanent the research and development (R&D) tax credit, which had expired for amounts paid or incurred after December 31, 2014. In addition, the PATH Act gives...more

Wilson Sonsini Goodrich & Rosati

Federal Budget Suspends Medical Device Excise Tax for Two Years

The Patient Protection and Affordable Care Act's (ACA) 2.3 percent medical device excise tax was contentious even before taking effect on January 1, 2013. Under the ACA, medical device manufacturers and importers are required...more

Baker Donelson

Recent Tax Extenders and Modification Package Signed into Law

Baker Donelson on

On December 18, 2015, President Obama signed into law the "Protecting Americans from Tax Hikes Act of 2015" (the Act). The Act extends a number of tax provisions that expired on December 31, 2014 and makes some of the...more

Pierce Atwood LLP

Congress Acts on Tax Extenders and Other Tax Breaks

Pierce Atwood LLP on

Congress recently passed two significant pieces of tax legislation:  (1) the Protecting Americans from Tax Hikes (PATH) Act, which extended or made permanent various expired or expiring tax provisions, and (2) the...more

Goulston & Storrs PC

Senate Passes Extenders Legislation – Moves to President for Signature

Goulston & Storrs PC on

Last week the Senate voted 65-33 to pass the Extenders bill (H.R. 2029) and it moves to the President where it is expected to be signed.  As discussed in more detail in this blog, the legislation makes permanent or creates an...more

Pierce Atwood LLP

New Hampshire Lowers Tax Rates, Creates Amnesty and Voluntary Disclosure Programs

Pierce Atwood LLP on

After lengthy negotiations between legislators and Governor Maggie Hassan, New Hampshire enacted significant tax changes, including a cut to business tax rates, an increase in the research and development tax credit, and the...more

Baker Donelson

Spotlight on Louisiana: 2015 Legislative Session Increases Tax Burdens to Balance State Budget

Baker Donelson on

Even though Louisiana's 2015 legislative session has concluded, the dust may be far from settled as to how increases in tax burdens meant to balance the State's budget will impact taxpayers. At least one industry trade...more

Williams Mullen

Southeast State & Local Tax: Important Developments - March 2015

Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

McGuireWoods LLP

Tax Policy Update

McGuireWoods LLP on

NUMBER OF THE WEEK: 3,415. The number of people who renounced their citizenship in 2014 according to IRS data. This is one of the five highest totals on record since the U.S. Congress passed the Foreign Account Tax Compliance...more

Williams Mullen

Southeast State & Local Tax: Important Developments - April Update

Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S. ...more

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Updated: Dec 28, 2021:

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