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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.
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