MassCPAs/ EPSA USA webinar: Section 174 and the OBBBA: From Amortization to Expensing and What It Means for Tax Planning

🔗 Register now (CPE credit available): Link to come

Event: Section 174 and the OBBBA: From Amortization to Expensing and What It Means for Tax Planning
Hosted By: MassCPAs in partnership with EPSA USA
Format: Live Webinar
Date & Time: Monday, October 14, 2025 
Credits: 0.5 CPE Credit
Speaker: Ashley Chikes, EPSA USA

Description:
Big news for startups and R&D-heavy companies: The One Big Beautiful Bill Act (OBBBA) has brought back immediate expensing under Section 174—but with important caveats. The rules are nuanced, the elections are time-sensitive, and the window for strategic tax planning is already narrowing.

This fast-paced 30-minute CPE-eligible session is designed to help CPAs quickly understand the latest legislative changes—and how to guide clients effectively.

We’ll break down:

• What’s changed under Section 174

• Who qualifies for retroactive relief

• When to amend returns—and when to wait

• What action to take now for 2024 filings

The session will walk through real client scenarios, including:

• What if I already filed my 2024 return?

• Should I amend to claim the R&D credit?

• If I haven’t filed, do I still need to amortize?

You’ll leave with:

• A clear understanding of the new law’s impact

• Guidance on how to elect full expensing

• Scenarios for amending 2022–2023 returns

• Strategic considerations to discuss with clients ahead of year-end

Hosted by EPSA USA, a leading advisor in federal tax incentives and R&D planning for CPAs and their clients nationwide.