This installment of our quarterly R&D Tax Credit webinar series focuses on the latest legislative and procedural developments impacting IRC Section 41. We cover the transition from Section 174 to 174A, new documentation requirements for Form 6765, and key elections clarified under Rev. Proc. 2025-28.
With updated guidance now in effect, businesses have a timely opportunity to revisit their R&D strategies, enhance compliance, and optimize tax benefits for the remainder of 2025.
In this session you will learn how to:
- Analyze the transition from IRC Section 174 to Section 174A and its implications for amortization, elections and strategic planning.
- Interpret the revised documentation and disclosure requirements on Form 6765, including project-level substantiation and audit readiness.
- Apply guidance from Rev. Proc. 2025-28 to make or revoke elections related to R&D credits, capitalization and Section 280C.
- Evaluate how current legislative and procedural changes create a more favorable environment for claiming R&D incentives and improving cash flow.
