Financial Operations Insights, Guides, and Tools

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Kate Dymedenko 5/16/26 Kate Dymedenko 5/16/26

Section 174 Domestic R&E Expensing in 2025: What’s Changed and How You Can Benefit

Section 174 reform under the One Big Beautiful Bill Act (OBBB) was a major turning point for companies heavily invested in R&E. As of the 2025 tax year, R&E expenses can be claimed immediately rather than being capitalized and amortized over several years.