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alliant Applauds Congressional Leadership Ending Section 174 Amortization and Providing Critical Relief to Small Businesses

The One Big Beautiful Bill (OBBB), signed into law on July 4th, includes a pivotal provision reversing the requirement for companies to amortize R&D expenses—a policy first implemented in 2022. The new law restores full expensing of domestic R&D costs beginning in 2025 and provides retroactive relief for small businesses with less than $31 million in revenue,