Will Congress revert tax law to allow for full expensing of US-based R&D in 2025?
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1kṀ5634resolved Oct 13
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Before 2022, businesses could deduct their R&D expenses immediately (full expensing); after 2022, companies amortize R&D expenses over 5 years in the US and 15 years if foreign.
This question is just about US-based R&D, which could be a component of a broader tax package Congress is likely to address this year. Such a component has meaningful implications for AI/software/tech, etc..
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@mods this did indeed happen as part of the one big beautiful bill act (https://www.grantthornton.com/insights/alerts/tax/2025/insights/full-expensing-of-domestic-research).
Creator has deleted their account but this should clearly resolve as yes given the market description. Thanks!
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