174 Capitalization Rule Changes -- How Capitalization of R&E Expenses Will Affect Taxpayers Presented by Tri-Merit
Education On-demand Webinar | Free to members
Presentation originally recorded Feb. 23, 2023
Most businesses feel unclear addressing Section 174 amendments introduced by the Tax Cuts & Jobs Act of 2017 (TCJA).
For tax years beginning after Dec. 31, 2021, all Section 174 research and experimentation (R&E) expenditures must be capitalized and amortized. This rule significantly impacts the AEC industry regardless of whether your business is currently claiming the research and development (R&D) tax credit.
Want to learn more and share in the discussion? Join Presenters Barry Devine and Leslie Osborne of Sustaining Member Tri-Merit as they explain how capitalization of R&D and R&E expenditures will impact taxpayers should the long-awaited resolution of this congressional issue not arrive in time. Learn how these changes could significantly impact your bottom line:
- Interplay with the R&D Credit
- Additional Guidance
- Tax Planning Considerations for AEC firms
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