The research and development (R&D) tax credit is an incentive that can generate much-needed cash flow for businesses in a vast array of industries. Though it’s been around for years as a temporary provision, it was recently made permanent under the Protecting Americans from Tax Hikes Act (PATH Act) and was preserved under the Tax Cuts and Jobs Act (TCJA). And, due to recent changes in other credits and incentives, many businesses are now finding themselves looking at the R&D tax credit for the very first time. Join us for an exciting and informative 100-minute session that will cover the fundamentals of the R&D tax credit as well as the recent favorable changes brought about from legislation and regulations, including new opportunities to offset alternative minimum tax (AMT) and payroll taxes. The session will also touch upon implications brought about from recent court rulings such as Suder v. Commissioner (2014), which impacts the inclusion of officer salaries, as well as Siemer Milling Company v. Commissioner (2019), which impacts documentation and substantiation of credit claims. Don’t miss out on this crucial tax information that can positively impact your business and clients.