{"id":15358,"date":"2026-02-06T20:04:23","date_gmt":"2026-02-06T20:04:23","guid":{"rendered":"https:\/\/taxops.com\/?p=15358"},"modified":"2026-02-17T23:27:20","modified_gmt":"2026-02-17T23:27:20","slug":"treatment-of-r-and-d-expenses-cpe","status":"publish","type":"post","link":"https:\/\/taxops.com\/treatment-of-r-and-d-expenses-cpe\/","title":{"rendered":"State Responses to OBBBA Treatment of R&#038;D Expenses: Conforming and Nonconforming States CPE"},"content":{"rendered":"\n<div style=\"height:23px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2026\/02\/treatment-of-RD-expenses-graphic-1024x576.png\" alt=\"\" class=\"wp-image-15359 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2026\/02\/treatment-of-RD-expenses-graphic-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2026\/02\/treatment-of-RD-expenses-graphic-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2026\/02\/treatment-of-RD-expenses-graphic-1024x576.png\" alt=\"\" class=\"wp-image-15359 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2026\/02\/treatment-of-RD-expenses-graphic-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2026\/02\/treatment-of-RD-expenses-graphic-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>Join TaxOps&#8217; Jamie Overberg as she discusses how the\u00a0One Big Beautiful Bill Act (OBBBA)\u00a0affects the deductibility of research and development (R&amp;D) expenditures for state income tax purposes. 2-credit CPE course at Barbri.<\/em><\/p>\n<\/blockquote>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h1 class=\"wp-block-heading has-text-align-center\"><strong>State Responses to OBBBA Treatment of R&amp;D Expenses: Conforming and Nonconforming States<\/strong><\/h1>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Online Only | 2.0 Credits<\/p>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Tuesday, February 17 | 1:00 PM ET<\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.barbri.com\/course\/professional-development\/CPE\/state-responses-to-obbba-treatment-of-rd-expenses-conforming_2026-02-17\" target=\"_blank\" rel=\"noreferrer noopener\">Register<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Introduction<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This webinar will discuss how the\u00a0One Big Beautiful Bill Act (OBBBA)\u00a0affects the deductibility of research and development (R&amp;D) expenditures for state income tax purposes. Our R&amp;D credit veteran will review current federal provisions for R&amp;D deductions, states&#8217; responses to recent changes, and best practices for deducting or amortizing R&amp;D expenses in both conforming and nonconforming states.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Description<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Now that the OBBBA allows taxpayers to immediately deduct research and experimentation (R&amp;E) expenses, states are responding to this permanent change.&nbsp;<strong>States may follow federal legislation immediately, as of a specific date, or conform to specific IRC sections<\/strong>. States that conform to the IRC may comply at varying dates. California, for example, followed the federal provisions prior to TCJA and, consequently, has always allowed an immediate deduction for R&amp;E expenses and continues to do so.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Many states have&nbsp;<strong>different rules based on the type of entity<\/strong>. SALT advisers working with multistate entities must understand the impact of R&amp;D expensing on state taxes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Listen as our panel of R&amp;D experts discusses the recent 174 legislative changes made by the OBBBA and the impact of these changes on state taxes.<\/p>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Instructors:<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/taxops.com\/lindsay-haskell\/\" target=\"_blank\" rel=\"noopener\" title=\"Jamie Overberg\">Jamie Overberg<\/a><\/strong><br>Partner, TaxOps Minimization<br>TaxOps<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With over 20 years of Research &amp; Development (R&amp;D) credit experience, Jamie specializes in executing and managing all aspects of the R&amp;D tax credit as well as a wide range of tax minimization strategies and financial reporting requirements under ASC 730, ASC 740 and Fin 48. Jamie also works with Section 263A and Section 382 analysis, calculations, and reporting. She works primarily with clients in the automotive, engineering, manufacturing, software, biotech and oil and gas sectors, and has worked on numerous R&amp;D tax controversy engagements.<\/p>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<strong>Follow Us<\/strong><br>\n<a href=\"http:\/\/www.linkedin.com\/company\/201050\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-linkedin-square fa-2x\"><\/i><\/a>\n<a href=\"https:\/\/twitter.com\/taxops\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-twitter-square fa-2x\"><\/i><\/a> <a href=\"https:\/\/www.sarahf14.sg-host.com\/prospects\/connect-with-us\/\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-envelope-square fa-2x\"><\/i><\/a>\n","protected":false},"excerpt":{"rendered":"<p>Join TaxOps&#8217; Jamie Overberg as she discusses how the\u00a0One Big Beautiful Bill Act (OBBBA)\u00a0affects the deductibility of research and development (R&amp;D) expenditures for state income tax purposes. 2-credit CPE course at Barbri. State Responses to OBBBA Treatment of R&amp;D Expenses: Conforming and Nonconforming States Online Only | 2.0 Credits Tuesday, February 17 | 1:00 PM [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":15359,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[230,225,228,229,78,226],"tags":[252,388,1163,694,31,32,284,1096,994,1097,33,1050,126,34,35,796,471,767,1094,36,1095,797,536,44,37,67,1053,18,19,1051,1081,30,101,601,38,214,139],"class_list":["post-15358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asc-740","category-events","category-federal-tax","category-state-and-local","category-tax-savings","category-tax-news","tag-accountant","tag-accounting-professionals","tag-allowances","tag-asc-740-2","tag-business","tag-business-tax","tag-cfo","tag-combined-filing","tag-controller","tag-cookies","tag-corporate-tax","tag-cp","tag-cpa","tag-economic-nexus","tag-economic-presence","tag-exemption-certificates","tag-finance-professionals","tag-financial-statements","tag-finnigan-method","tag-income-tax","tag-joyce-method","tag-mtc","tag-pl-86-272","tag-property-tax","tag-providers","tag-provision","tag-risk-reduction","tag-sales-and-use-tax","tag-sales-tax","tag-sales-tax-exemptions","tag-sales-tax-management","tag-state-and-local-tax","tag-state-tax","tag-tax-administrations","tag-tax-compliance","tag-taxability","tag-voluntary-disclosure"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2026\/02\/treatment-of-RD-expenses-graphic.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/15358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=15358"}],"version-history":[{"count":3,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/15358\/revisions"}],"predecessor-version":[{"id":15409,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/15358\/revisions\/15409"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/15359"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=15358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=15358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=15358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}