If your business invests in research and development, there’s good news: The One Big Beautiful Bill Act, passed July 4, reinstated the ability to immediately expense domestic R&D costs for tax years ...

Under the TCJA, for tax years beginning after December 31, 2021, Section 174 provided that expenditures incurred in connection with research and development activities, including all costs incident to ...

Funding direct costs supports the expenses that can be specifically identified with a particular project such as researchers, supplies and travel. Funding indirect costs supports the critical ...

Two months after the National Institutes of Health unilaterally capped indirect research cost reimbursement rates at 15 percent—which a federal judge has permanently blocked—the Department of Energy ...

Clinical trials are facing a crisis amid growing delays, diminishing success rates and rising costs. Companies across the stakeholder spread are investing in AI to ease some of the longstanding ...

The recent announcement that the National Institutes of Health would cap reimbursement of facilities and administrative (F&A) costs on research grants at 15% would significantly slow or cease ...

Jay Greene is a senior research fellow in the Center for Education Policy at The Heritage Foundation. Defenders of 60% overhead rates, however, insist that they absolutely need this money to cover ...