R&D Tax Credit Insights & Analysis

Is the R&D Tax Credit About to Be Fixed by Congress?

TCJA’s Impact on the R&D Tax Credit & Section 280C

The Employee Retention Credit: Urgent Changes and What They Mean for Your Business

On September 14, 2023 the IRS issued a moratorium on new claims for the ERC, immediately halting all processing of new claims at least through the end of the year. The drastic stance taken is aimed at preventing fraudulent claims and protecting honest businesses like yours from falling prey to scams.

Can the R&D Tax Credit Offset the Section 174 Changes?

Jonathan Cardella, CEO of Strike Tax Advisory, joins Michell Hansen, host of the Software Social podcast and Co-Founder of Geocodio, to talk R&D tax credits and answer the commonly asked question: can the R&D tax credit offset the Section 174 changes? Listen in as Jonathan explains the R&D tax credit, breaks down the new Section 174 changes, and ties them both together. While Strike acts as a specialty tax credit advisory firm, we strongly encourage all business owners to work through their tax situation with their tax professional.

Net Operating Losses (NOLs) & the R&D Tax Credit

TCJA and the Resulting Tax Implications for R&D Companies

A Brief Explanation for Section 280C Election

The Section 280C(c) election lets R&D tax credit filers reduce their credit by 21 percent and avoid increasing taxable income by the gross credit amount. This guide explains the mechanics, the Schedule M-1 and M-3 implications, when the election is worth making, and how OBBBA opened a one-time retroactive window for small businesses under Rev. Proc. 2025-28.

Proposed Bipartisan Legislation To Fix R&D Expense Treatment and Child Tax Credit

The R&D Tax Credit for Industrial Hemp

Why the Legal History of the R&D Tax Credit Matters

Claim Unused Business Tax Credits with Rev. Rule 82-49

The ERTC Then and Now (2022)