Webinar Details
Course Description
This course introduces the new OBBA standards that redefine how research and experimentation are reported. Participants will learn key regulatory updates, compliance expectations, and best practices for aligning research activities with OBBA's principles of transparency, accountability, and innovation.
Major Subjects
- Revised rules for tax years 2022-2024
- How to change from amortizing R&E to immediately expensing R&E
- Analysis of the Revenue Procedure related to changes in accounting method
- Options available to change accounting methods
- Comprehensive example of how to make the accounting method change
- Distinction between R&E expense and R&E credit
Learning Objectives
- Identify recent tax law changes affecting the deduction of research and experimental expenditures
- Recognize how to apply compliance and planning strategies.
Prerequisites
- Basic working knowledge of business taxation.
Who Should Attend
CPAs, enrolled agents, payroll specialists and members in industry seeking an in-depth overview of the new R&E deduction and credit rules.
Advanced Preparation
None
Presenter Details
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Steven Dilley
- Presenter
Steven C. Dilley, PhD, CPA, JD, is president of Federal Tax Workshops, Inc., in East Lansing, Michigan, where, for the past 37 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the U.S. He is nationally known for his knowledge of financial, accounting and tax issues of closely held businesses.
NASBA Sponsor
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Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
IRS Approved
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Encoursa LLC is an IRS-approved continuing education provider. Provider #: KKRBE
Date & Time
CPE
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Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.
Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.
For specific instructions on accessing your CPE, please see our FAQ section on our support page.
- Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.
Purchase options
Live Webinar
Section 174: New Rules for R&E Deduction and OBBA Update
by Steven Dilley from Encoursa
- Feb 5, 2026
- 12:00 PM EST
- Credits: 1.00
$24.00
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