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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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