Released on September 8, 2023, IRS Notice 2023-63 provides wide-ranging and potentially controversial guidance on the capitalization and amortization of research and experimentation expenses under ...

President Donald Trump signed into law the One Big Beautiful Bill Act on July 4, 2025. Among many other provisions, this bill permits taxpayers to deduct domestic research and experimentation (R&E) ...

A change in the tax code that went unnoticed by many business owners is "potentially one of the scariest things that could happen to technology startups in recent years.” Surprise tax bills are ...