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January 27, 2026

Spotlight: R&D is Back: Capitalizing on the Restoration of Domestic Expensing

The tax landscape for Research and Development has shifted again, bringing much-needed relief to innovative businesses. Join Frost Law attorneys Rebecca Sheppard, Esq., and Shea Malone, Esq., on January 27th at 12:00 PM for an essential update on the restoration of domestic R&D expensing.

As we approach the 2025 filing deadline, our team will provide clarity on the legislative changes to Section 174, offering actionable strategies to help you recover costs and stay compliant with the latest IRS requirements.

What You Will Learn:

  • Restoration of Section 174: A deep dive into the recent legislative shift back to immediate expensing for domestic R&D costs.
  • Recovering Amortized Costs: Strategies for addressing and recovering costs that were previously required to be amortized over five years.
  • Compliance & Documentation: Reviewing the latest IRS guidance for Form 6765 to ensure your documentation meets new scrutiny standards.‍
  • 2025 Filing Preparation: Key deadlines and considerations to keep in mind as you prepare your upcoming tax returns.
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Shea Malone
Director
Rebecca Sheppard
Partner
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About Frost Law

Frost Law is comprised of skilled tax attorneys, business attorneys, litigation attorneys, estates attorneys, Certified Public Accountants, Certified Financial Planners, and other tax professionals.
We have been serving clients across the country and abroad. 


We have office locations on the East Coast in Maryland, Virginia, Washington, D.C., Pennsylvania, Florida, New York, and serve clients internationally.



As cases do differ, past performance does not guarantee future results.

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