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Donna Genie breaks down how domestic R&D expensing returns in 2025, letting companies immediately write off development costs instead of spreading them over five years. Small businesses with under $31 million in receipts can claim cash refunds for 2022-2024 by July 3, 2026. Larger firms can strategically time expenses across 2025-2026 to maximize the benefit.
Questions this video answers
Under $31 million in receipts.
2022 to 2024.
July 3, 2026.
No more five-year amortization; domestic R&D costs can be immediately expensed.
Restructure/accelerate remaining R&D expenses into 2025 and 2026 to maximize financial positioning.










