Back to all updates

CPA Practice Advisor · Feb 23, 2026

AICPA Pushes Treasury Department, IRS for Additional R&E Expensing Guidance

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 AICPA Pushes Treasury Department, IRS for Additional R&E Expensing Guidance. Review and take action if applicable to your clients.

Summary

The AICPA is requesting that Treasury and the IRS issue guidance, through modifications to Revenue Procedure 2025-28 and/or other published guidance, regarding the capitalization and amortization of domestic research and experimentation under IRC Section 174A(c).

Classification

Category: heads upPriority: action neededReason: Contains 'revenue procedure' - action may be required

Applies To

payroll

Affected Groups

Payroll/employment tax specialists

Related Topics

Original Source

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

Read original article