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Section 174 and the Return of Domestic R&E Expensing: What Innovative Companies Need to Know in 2026

Section 174 and the Return of Domestic R&E Expensing: What Innovative Companies Need to Know in 2026

by Lea Strickland | Aug 27, 2026 | Cash Management, Funding, Government Contracting, Government Funding Compliance

The Tax Cuts and Jobs Act changed how businesses handle research and experimental (R&E) expenses. As a result, in the 2022 to 2024 tax years, many small and mid-sized innovative companies felt the cash-flow pinch of mandatory capitalization under Section 174. The...
One Big Beautiful Act Reistates Immediate Expensing for Domestic R&E Costs

One Big Beautiful Act Reistates Immediate Expensing for Domestic R&E Costs

by Lea Strickland | Jul 17, 2025 | Funding, Small Business

As a business strategist who’s spent decades guiding entrepreneurs through the maze of funding, taxes, and growth strategies, I’ve seen firsthand how policy shifts can make or break innovation. The One Big Beautiful Bill Act (OBBB), signed into law on July...

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