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The US R&D Credit After Section 174A: Immediate Expensing, the Section 280C Choice, Documentation and Small Business Catch-Up
OCT 26, 2026·5 min read·Roshan R·United States
Since 2025 US companies can deduct domestic research costs immediately under section 174A, while the section 41 credit continues. Learn how the two interact, how to document qualified research and what the small business catch-up allowed.
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