Research Tax Credit Permanently Extended and Enhanced to Benefit Small Businesses

OL065-16  |  On Demand  |  Update  |  Self-Study


This session will provide an overview of the federal research tax credit along with recently released proposed regulations for internal-use software, the permanent extension of the credit, the elimination of the AMT limitation for small business and the new payroll provisions for small start-up companies.


Number of Credits Type of Credits
1 Tax







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Steve Pashley, CPA, LLM

Steve’s focus is assisting clients in the area of federal tax credits and incentives related to research and development (R&D), energy (including solar, wind, biomass investments), real estate and the domestic production activities deduction (DPAD). Steve also advises clients on accounting methods and periods issues, excise tax minimization strategies and tangible personal property regulations implementation. Steve works with a wide variety of businesses in the manufacturing and distribution, not-for-profit, government contracting and technology sectors.

Steve has authored more than 100 articles and whitepapers appearing in a variety of publications, and regularly presents regarding federal tax topics. Notable thought leadership contributions include a three-part series providing guidance regarding the medical device excise tax, an article “Bringing Clarity to Fuel Excise Taxes and Credits” in the April 2014 issue of The Tax Advisor, and contributing toward a four-part series on final tangible property regulations. Steve began his public accounting career with a Big Four firm and spent four years with a national firm, where he served as a member of the firm’s Washington National Tax Services group.

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