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IRS releases section 174 amortization guidance

IRS releases section 174 amortization guidance

On September 8th, 2023, the IRS and Treasury released Notice 2023-63. This notice provides guidance on the amortization of specified research or experimental (SRE) expenditures under section 174. This was welcome news for taxpayers and practitioners who have been long...

Important Changes to Section 174

Important Changes to Section 174

General Overview & Estimated Payment Impact: As of 1/1/2022, a key provision of the Tax Cuts and Jobs Act (TCJA) went into effect.  Taxpayers are no longer able to deduct research and experimentation (R&E) expenses under Section 174. Previously, taxpayers...