OSCPA November Accounting Show Speaking Session
Speaker
Date and Time: November 13, 2025 | 1:00 PM – 2:00 PM EST | Virtual Session
Session Title: Section 174 & the R&D Tax Credit After the OBBBA: Strategies for FY 2025 and Beyond
Speaker: Alexander Lee, CPA, EPSA USA
Register for the online session here
Session Overview:
Hosted by EPSA USA in partnership with the Ohio Society of CPAs, this virtual session offers a timely and strategic update on the federal Research and Development (R&D) tax credit and Section 174 amortization rules following the enactment of the One Big Beautiful Bill Act (OBBBA).
Participants will gain practical insights into how the new legislation is reshaping tax planning for innovative businesses, with a focus on immediate expensing, retroactive relief, and forward-looking strategies for 2025 and 2026.
Key Topics Include:
- Eligibility requirements and documentation strategies for claiming the R&D tax credit
- The impact of Section 174 amortization repeal and new expensing options
- Year-end planning strategies for FY 2025 and beyond
- Case studies featuring Ohio manufacturers and other qualifying industries
- Risk management and compliance best practices in a shifting policy environment
This session is ideal for CPAs, tax professionals, financial advisors, and business leaders seeking to optimize federal tax incentives and stay ahead of regulatory changes.
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