Maximize Your R&D Tax Credits for Cryptography Projects
Cybersecurity companies developing cryptography technologies can unlock significant tax savings through federal R&D credits. The key is understanding which cryptographic activities qualify and how to properly document them. The Four-Part Qualifying Test To claim R&D credits, your cryptographic work must meet four criteria: Eliminate Uncertainty: Address technological questions about capability or design Involve Experimentation: Use […]
Unlocking the R&D Tax Credit for AI Innovation
Artificial Intelligence (AI) is transforming industries at an unprecedented pace. From predictive analytics and natural language processing to autonomous systems and intelligent automation, AI is no longer a futuristic concept — it’s a competitive necessity. Yet while many companies, software-based or otherwise, are investing heavily in AI, few are fully leveraging one of the most […]
Maximizing R&D Tax Credits: OBBB Impacts, Form 6765 Updates & More
Join Leyton for a detailed breakdown of how the OBBB impacts R&D tax credits – past, present, and future. We’ll cover key changes to Form 6765, updated documentation requirements, and how Leyton can help you maximize your claim. What to expect : Overview of OBBB’s impact on R&D expenses – retroactive (2022–2024) and future implications […]
Expert Panel: Tax Incentives Under One Big Beautiful Bill
Join Leyton’s team of experts as we break down One Big Beautiful Bill (OBBB) and its impact on key tax incentives. From R&D to energy credits, we’ll unpack what’s changing, what’s staying, and how businesses can act now to stay ahead. Our panel discusses changes to: Section 174 The Research & Development Tax Credit Section […]
OBBB Tax Reform: What it really means for businesses
Key tax updates under OBBB: R&D expensing, bonus depreciation, energy credits, and ERC rules. Discover what these changes mean for business
Driving Growth in Telemedicine Through Strategic R&D Tax Credit Utilization
In the dynamic landscape of healthcare, telemedicine was largely understudied and minimally utilized until the COVID-19 pandemic. It has since emerged as a game-changer, offering remote access to medical services and revolutionizing patient care. Telemedicine is evolving rapidly, transforming how care is delivered. In response, companies in this sector are focused not only on developing […]
Workforce Reductions at the IRS Raise Concerns Over Tax Law Enforcement
Workforce Reductions at the IRS: A Growing Concern The effects of President Trump Administration’s federal cuts on government spending continues to raise concerns about the enforcement of federal tax laws. Due to President Trump’s series of executive orders and Office of Personnel Management orders relating to reductions in workforce and deferred resignation program, the number […]
Navigating Section 174: The Strategic Impact on Percentage-of-Completion Method Accounting
Impact of Section 174 Capitalization on Percentage-of-Completion Method Taxpayers Taxpayers have been grappling with the impacts of the Section 174 capitalization rules ever since they took effect in 2022, especially those in certain industries that recognize revenue related to long-term contracts under the percentage-of-completion rules of Internal Revenue Code (IRC) Section 460. Being that companies […]
House Concurrent Resolution 14 – What This Could Mean for the R&D Tax Credit
On February 25, 2025, the U.S. House of Representatives narrowly passed House Concurrent Resolution 14 (H.Con.Res.14) by a vote of 217-215. This sets the stage for fiscal policy decisions that could significantly impact federal spending and taxation. As a guiding framework for the U.S. budget over the next decade, the resolution has many implications. One […]
R&D Tax Credit and Section 174: Your Questions Answered – March 2025
The R&D Tax Credit, established in 1981, allows businesses to reduce income tax liability or claim refunds for taxes paid over the past three years. Many states offer similar credits. The credit’s eligibility was expanded in 2015 through the PATH Act, making more businesses, especially small ones, eligible for benefits like the Payroll Tax Credit […]