As the 2025 Budget Reconciliation Act reshapes the tax landscape, businesses and advisors are seeking clarity on how to unlock the full potential of available credits and incentives. In this CPE-eligible session, Cherry Bekaert’s Tax Credits & Incentives Advisory (TCIA) team will focus on the expanded opportunities and compliance updates surrounding the research & development (R&D) tax credit, with additional insights into key energy-related provisions. 

We’ll break down what the legislation means for innovation-driven businesses and sustainability-focused investments, highlight practical strategies for maximizing credit value, and offer guidance to help you plan with clarity and confidence.
 

Learning Outcomes

• Describe how the IRC Section 174 Capitalization regime for research and experimentation has been eliminated for domestic-based research
• Identify key changes to the research & development (R&D) tax credit
• Evaluate eligibility and documentation requirements for claiming R&D incentives
• Describe the increased return on investment of performing a cost segregation study due to the reinstatement of bonus depreciation and the creation of the Qualified Production Property regime
   

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1 hour of CPE, pending approval 
Recommended Field(s) of Study | Taxes
CPE Capability | Technical Expertise/Problem-Solving
Prerequisites | None