This Q2 2026 R&D Tax Credit Update explores the latest federal developments affecting research and development tax credit claims, with a focus on critical deadlines, AI-related considerations, and strategic planning opportunities for businesses.
In this session, we discuss the July 6 amendment deadline for eligible small and mid-sized businesses, recent legislative and technical updates, and how artificial intelligence and emerging technologies may impact qualification under IRC Section 41. The discussion also covers documentation, substantiation, and examination considerations that are increasingly important in today’s R&D tax credit environment.
Topics covered include:
- Key 2026 federal R&D tax credit updates
- July 6 amendment deadline considerations
- R&D tax credit eligibility for small and mid-sized businesses
- AI and emerging technology impacts on qualifying research activities
- IRC Section 41 guidance and interpretation
- Documentation and substantiation best practices
- Examination and compliance considerations
- Strategic planning opportunities for 2026
This video is intended for business owners, CFOs, tax professionals, finance leaders, and organizations seeking to better understand evolving R&D tax credit requirements and opportunities.
