Mild Modifications To The R&D Tax Credit

Law360, New York (December 02, 2013, 9:50 AM ET) -- Since its introduction in 1981, the research and development tax credit has provided a great economic benefit to many companies, large and small. Although the R&D credit has become somewhat of a permanent fixture in the tax code in taxpayers’ minds, the reality is the credit has expired eight times and been extended 14 times since its original expiration in 1985. On Jan. 2, 2013, as part of the Taxpayer Relief Act of 2012, the credit was once again extended retroactively from Jan. 1, 2012, through...
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