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OBBBA Overview
The One Big Beautiful Bill Act and R&D tax changes
Overview
OBBBA Legislative Timeline (2017–2026)
From TCJA mandatory capitalization (2022) through OBBBA enactment (July 4, 2025) and Rev. Proc. 2025-28 (August 28, 2025).
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Legislation
OBBBA Section 70302: Key R&D Provisions
Creates new §174A, amends §174 to foreign-only, updates §41(d) QRE definition, reinstates pre-TCJA §280C(c) framework.
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Guide↗ External
OBBBA R&D Tax Credit Complete Guide (March 2026)
The definitive 14-section guide covering every OBBBA R&D change — legislation, transition rules, elections, deadlines, and FAQs.
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Reference↗ External
Rev. Proc. 2025-28 — IRS Procedural Guidance (PDF)
The IRS's comprehensive procedural roadmap for implementing all OBBBA §174A provisions, issued August 28, 2025.
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