Section 174 R&D Expense Update: IRS issues preliminary guidance

Ryan J. McDonell, CPA, MSA Tax Manager The IRS on September 8, 2023, issued preliminary guidance on the amortization of research expenses and announced forthcoming proposed regulations related to tax treatment of Sec. 174 specified research or experimental (SRE)...

Employee Retention Credit Update: New guidance from the IRS

Ryan J. McDonell, CPA, MSA Tax Manager The Employee Retention Credit (ERC) is still very important for many American businesses that continue to take advantage of the COVID-19-era tax break. However, recent events have caused the IRS to halt the processing of new...

Massachusetts implements charitable giving tax deduction

Massachusetts has revived the charitable giving tax deduction for state income tax filers for the 2023 tax year, so taxpayers will have an additional tax break when they file their returns next year. And the commonwealth’s nonprofits are happy about the prospect that it may encourage more charitable giving.