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DTSTAMP:20261020T190626Z
DTSTART:20261109T180000Z
DTEND:20261109T200000Z
SUMMARY: Surgent's OBBBA Rules Relating to Research and Experimental Expenditures
DESCRIPTION: The One Big Beautiful Bill Act (OBBBA) made very favorable taxpayer changes to Section 174\, which determines the tax treatment of research and experimental (R&E) expenses. OBBBA allowed for the immediate deduction of domestic R&E expenses through the introduction of a new Section 174A and provides mechanisms for transitioning from the recent five-year amortization schedule to an immediate deduction for domestic R&E expenditures. The OBBBA changes offer tax saving opportunities through these R&E expenditures.Delivery Method: Individual webcastCPE Credit: 2Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase\n 
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