Tax Navigation by PaperWerks

When Can You Deduct Research & Experimental (R&E) Expenses? Key Updates for 2025+ (IRC §174A)

By: John B Love III Published on: 02/01/2026

A plain-English overview of the post-2024 updates to deducting domestic research and experimental (R&E) expenditures under IRC §174A, including elections to amortize, foreign research amortization rules, the research credit interaction, and key small-business deadlines.