Date Start Date: 2/17/2026 Start Time: 11:00 AM EST End Date: 2/17/2026 End Time: 12:00 PM EST Contact Name: Linda Kranz Phone: (312) 486-1000 Email
The law commonly referred to as the One Big Beautiful Bill Act (OBBBA) introduced Section 174A, a new provision permitting immediate deduction of domestic research and experimental expenditures—or election to amortize them over at least 60 months. During this webcast, we’ll discuss: Impact on foreign-derived deduction eligible income starting in 2026 Considerations and complexities around the section 59(e) and 60-month amortization elections Key takeaways from recent procedural guidance Interpretive issues under the OBBBA transition rule Section 41(d)(1)(A) amendment that may affect foreign-funded research credit eligibility International and state-specific considerations Participants will evaluate the shift from mandatory capitalization rules and how these changes may impact certain taxpayers. Visit the Website
