R&D Tax Credit Section 174 After OBBBA: R&D Expensing Rules for 2026 by Ashwini Vasudeva February 17, 2026 February 17, 2026 Introduction: Section 174 After OBBBA For many businesses, Section 174 has been one of the most confusing and frustrating tax changes in recent years. Starting in 2022, what was previously … 0 FacebookTwitterPinterestEmail