PICPA Tax Con- Speaking session on R&D, 174 and Navigating Changing Tax Landscapes
Speaker

Date: Wednesday, November 19, 2025
Time: 12:00 PM – 12:50 PM ET
Registration Link: Register via PICPA
Session Title:
R&D Credits, Section 174, and the Road Ahead: Navigating Tax Incentives in a Changing Landscape
Speaker:
Ashley Chikes, Tax Credit Specialist
Hosted by:
PICPA Tax Con 2025 – Track 1: Federal Breakout
Session Overview:
This session provides a comprehensive update on the federal Research and Development (R&D) tax credit and Section 174 amortization rules. Attendees will gain insight into how recent legislation, including the One Big Beautiful Bill, is reshaping tax planning for innovative businesses.
Key topics include:
- Eligibility requirements and documentation strategies for claiming the R&D tax credit
- The impact of Section 174 amortization on expense treatment and tax liability
- Year-end planning strategies for 2025 and forward-looking considerations for 2026
- Risk management and compliance best practices in a shifting policy environment
This session is designed for tax professionals, financial advisors, and business leaders seeking to optimize federal tax incentives and stay ahead of regulatory changes.
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