How Early-Stage Technology Companies Can Get Immediate Tax Savings Using R&D Credits
Congress, with the passage of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), enables small businesses to use research and development credits (R&D credits) to offset payroll tax liabilities and Alternative Minimum Tax (AMT) liabilities. Before the enactment of the PATH Act, R&D credits could only offset income tax and thus went […]