When the Tax Cuts and Jobs Act’s (TCJA’s) R&D capitalization rules took effect in 2022, one of the biggest concerns for R&D-intensive companies was that the Section 174 R&D capitalization requirements would stifle innovation. The Trump Administration’s One Big Beautiful Bill Act (OBBBA), signed in July, brings significant relief for U.S. companies conducting R&D domestically… The post Making sense of the new R&D capitalization rules appeared first on Research & Development World.| Research & Development World