Section 174A Domestic R&D Expensing Restoration
Tax benefit from a national government, public money, in United States, nationwide.
No dollar cap — restores full current-year expensing of domestic R&D costs (vs. prior mandatory 5-year capitalization)
Open now
- Type
- Tax benefit
- Who runs it
- National government
- Public money
- Where
- Nationwide
- United States
- Status
- Open
- Who it is for
- Any eligible startup
- Stages
- Seed, Early stage, Early revenue, Growth
- Sectors
- Sector agnostic
- Checked on
- 9 November 2026
