bferrell@hullandknarr.com

Tax Cuts and Jobs Act, H.R. 1 December 22, 2017 Summary of the Impact of Tax Reform on the Research Credit: Section 280C benefit increased Due to the corporate tax rate cut from 35% to 21%, the election to [...]

Notice 2017-23 -Interim Guidance, Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities, March 30, 2017 This notice from the IRS provides interim guidance for making the payroll tax credit election under Section 41(h). [...]

LB&I Directive - Guidance for Allowance of the Credit for Increasing Research Activities for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730, September 11, 2017 This directive from the Large Business & [...]