Section 174: New Rules for R&E and OBBBA Update
Monday, Aug. 24, 2026
11 a.m.-12:05 p.m. Central
1 CPE (1 technical) | 1 IRS CE
Course code: 26WA-4711
View pricing
This course introduces the new OBBBA standards that redefine how research and experimentation are reported. Participants will learn key regulatory updates, compliance expectations, and best practices for aligning research activities with OBBBA's principles of transparency, accountability, and innovation. Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Major subjects
-
Revised rules for tax years 2022-2024.
-
How to change from amortizing R&E to immediately expensing R&E.
-
Analysis of the Revenue Procedure related to changes in accounting method.
-
Options available to change accounting methods.
-
Comprehensive example of how to make the accounting method change.
-
Distinction between R&E expense and R&E credit.
Learning objectives
-
Identify recent tax law changes affecting the deduction of research and experimental expenditures.
-
Apply compliance and planning strategies.
Who should take this program?
- CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs.
Pricing
|
Standard Member Fee |
$39.00
|
 Standard Nonmember Fee |
$39.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$39.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
Instructor
Steven Dilley, PhD, CPA, JD
Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (1.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Basic knowledge of business taxation
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
Learn more
Search CPE catalog
