Acena Consulting Blog on US Tax Incentives

Why the best R&D tax credit documentation depends on technical interviews

carina.silvermoon@acenaconsulting.com (Carina Silvermoon, Lead Technical Writer) — Thu, 04 Jun 2026 18:23:46 GMT

In this article: Learn why SME interviews are essential to strong R&D tax credit documentation, audit readiness, and identifying potentially qualifying work.

AI, IRS scrutiny, and the R&D credit: Is your claim defensible?

rae.smoltz@acenaconsulting.com (Rae Fox-Smoltz, BSBA, BSENRE, Head of R&D) — Wed, 20 May 2026 16:01:14 GMT

R&D Claims Are Becoming a Documentation Test

The R&D tax credit in 2026 is no longer just a tax incentive for innovative American companies. It is also a documentation test.

Using AI? Here’s Where Your R&D Tax Credit Claim May Stand

rae.smoltz@acenaconsulting.com (Rae Fox-Smoltz, BSBA, BSENRE, Head of R&D) — Fri, 08 May 2026 16:38:20 GMT

Artificial intelligence (AI) remains a major area of interest for research and development (R&D) tax credit claims. But one point is critical. Using AI is not, in itself, qualified R&D.

Cost - Seg State : Conformity vs. Decoupling

Fri, 01 May 2026 21:01:58 GMT

The alignment between state and federal tax codes for Cost Segregation is a critical factor in real estate tax planning. While cost segregation is a recognized federal strategy for accelerating depreciation, its effectiveness at the state level depends on whether a state conforms to or decouples from federal tax laws.

New Section 174A rules sharpen the case for U.S.-based R&D

Fri, 06 Mar 2026 17:36:21 GMT

Section 174A changes cash-tax timing. Domestic R&D is now deductible. Foreign R&D recovers over 15 years.

The Complete Guide to Michigan’s New R&D Tax Credit

carina.silvermoon@acenaconsulting.com (Carina Silvermoon, Lead Technical Writer) — Tue, 24 Feb 2026 17:26:14 GMT

As Michigan continues to evolve into a hub for innovation and technology, the return of a state-level Research & Development (R&D) tax program is a significant development for businesses of all sizes. Michigan now offers a powerful R&D tax credit designed to reward businesses for investing in statewide R&D—bringing back an incentive that’s been absent for more than a decade—effective for tax years beginning on or after January 1, 2025.

California’s AIC Is Gone: What CPAs Should Know Before Filing for 2025

rae.smoltz@acenaconsulting.com (Rae Fox-Smoltz, BSBA, BSENRE, Head of R&D) — Thu, 12 Feb 2026 22:17:09 GMT

If you haven’t claimed the California R&D tax credit on prior returns, you may be leaving significant value unclaimed—potentially millions—depending on your filing history. Due to 2025 rule changes, the right catch-up strategy depends on which tax years you’re addressing.

Why your project names don’t matter to the IRS—but business components do

rae.smoltz@acenaconsulting.com (Rae Fox-Smoltz, BSBA, BSENRE, Head of R&D) — Mon, 02 Feb 2026 22:47:26 GMT

In the world of research and development (R&D) tax credits, a massive "translation gap" often exists. While your engineering team and you speak the language of ideas and projects, the Internal Revenue Service (IRS) speaks the language of business components.

R&D Tax Credits in Logistics & Supply Chains: Innovation Beyond Transportation

carina.silvermoon@acenaconsulting.com (Carina Silvermoon, Lead Technical Writer) — Thu, 22 Jan 2026 16:13:25 GMT

When many industry leaders think about research and development (R&D), they picture laboratories, scientists, or product engineering teams, not warehouses, routing software, or fulfillment operations. As a result, logistics, distribution, and supply chain companies can overlook a valuable financial incentive they may already qualify for: the R&D tax credit.

Optimizing the Section 174 Amortization Pivot: A Technical Brief

Randy Eickhoff, CPA, Founder & Head Coach — Fri, 16 Jan 2026 22:13:34 GMT

The passage of the One Big Beautiful Bill Act (OBBBA) in July 2025 and the subsequent release of Revenue Procedure 2025-28 moved the research and development (R&D) landscape from liability management to strategic recovery.