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Tax Foundation · Nov 11, 2025

States Don’t Need to Penalize Research & Development to Preserve Corporate Income Tax Revenue

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 States Don’t Need to Penalize Research & Development to Preserve Corporate In.... General industry update.

Summary

Some state lawmakers are considering decoupling from the pro-growth expensing provisions of the OBBBA due to revenue concerns, but it is valuable to recognize just how much the corporate tax base has expanded over the past decade.

Classification

Category: backgroundPriority: informationalReason: General tax news

Applies To

1120

Affected Groups

C-Corp practitioners

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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