The One Big Beautiful Bill Act (OBBBA) reversed the requirement that businesses amortize research and development (R&D) expenses. A recent article describes how the benefits of this reform may be partially clawed back. The Bipartisan Policy Center (BPC) argues that Treasury should step in and prevent this. This would be a mistake. The post The R&D-CAMT Interaction Isn’t a Glitch to Fix appeared first on American Enterprise Institute - AEI.
