R&D Tax Credit Insights & Analysis

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)

Inflation Reduction Act & CHIPS Act - How They Affect The R&D Credit

Internal Use Software R&D Credit: The 3-Part Discovery Test

R&D Yields Significant Returns in the Plastic Injection Molding Industry

What Are Cannabis Ancillary Business Ideas?