---
title: "R&D is Back: Capitalizing on the Restoration of Domestic Expensing"
---

[![Frost Logo and Mark](https://info.askfrost.com/hs-fs/hubfs/Frost%20Law%20Branded%20Items%20and%20Team%20Members/Frost%20Law%20Logos,%20Branded%20Materials/Logos/Frost%20Logo%20and%20Mark.png?width=570&height=157&name=Frost%20Logo%20and%20Mark.png "Frost Logo and Mark")](http://AskFrost.com)

Open main menu Close main menu

- [About](https://askfrost.com/about)
- [Practice Areas](https://askfrost.com/practice-areas)
- [Team](https://askfrost.com/our-team)
- [Events](https://askfrost.com/events)
- [News](https://askfrost.com/news)
- [Locations](https://askfrost.com/law-offices)
- [Contact](https://askfrost.com/contact)

## R&D is Back: Capitalizing on the Restoration of Domestic Expensing

Video player - Spotlight - R&D is Back - Rebecca Sheppard & Shea Malone - Click to play video

The tax landscape for research and development has shifted significantly, providing vital relief to innovative organizations through the restoration of domestic expensing. Get a comprehensive update on the legislative changes to Section 174, offering a deep dive into the transition from mandatory amortization back to immediate deductibility. Learn practical strategies for navigating new "catch-up" rules to recover previously deferred costs, as well as critical guidance on the latest IRS documentation standards for Form 6765. Gain a clear roadmap for the 2025 filing season, ensuring that businesses and their advisors can optimize cash flow and implement these new tax strategies with total confidence.

---

### Ready for the next step?

[![Contact Us Today](https://no-cache.hubspot.com/cta/default/7337949/interactive-205047090184.png)](https://info.askfrost.com/hs/cta/wi/redirect?encryptedPayload=AVxigLKmKMettfvfpIcqsszXe%2Feasfo1RRBltEwYxV0aiZuasvuWVQ5l%2F8GDZc%2FlxEhvOz8Cfr1hjcAVgdUYr%2Fw6ao2MlwXvZhb%2BHXhYquVaiE%2FoGdcjucn4y9kWk583n1rE6S%2FHFjbDffmawYqKlh4H7vCh31qDA%2BGn7JxG2oU9fpwjFXlnJId0Uw%3D%3D&webInteractiveContentId=205047090184&portalId=7337949&hsLang=en)

### or

[![Download the Slides](https://no-cache.hubspot.com/cta/default/7337949/interactive-206125481599.png)](https://info.askfrost.com/hs/cta/wi/redirect?encryptedPayload=AVxigLIQNXpoQocJttycxBLycjcNhkZKhpU2LZJZNx7f90%2BNjEUJiKrRka%2BEuKBHHsouU6m2f89NujuykAjyGxe4BaZslVca8tFm7eyDJcJ6BbwJmoAIFg4lHxpf2YuMzezDv1jVBNB9M58GSgPLfLiMFrET0P1YbxmcJO4zpxl5ROZ0GGC0m4FVNlcChuc3U3L%2BAEn%2BWebZAwqnjMPCAfpWH5SGbFsp3Hf3ZpZGrqrgCn1gAN2HibhDo47%2FZdhtV%2FIhA8X0CSxm3C9RZlI9vPN46SROqIuD8%2Bk%3D&webInteractiveContentId=206125481599&portalId=7337949&hsLang=en)

![Frost_Law_Mark_White](https://info.askfrost.com/hs-fs/hubfs/Frost%20Law,%20Team%20Members,%20Committees%20Branding/Frost%20Law%20Logos,%20Branded%20Materials/Logos/Frost_Law_Mark_White.png?width=65&height=90&name=Frost_Law_Mark_White.png "Frost_Law_Mark_White")

##### Frost Law

[Phone Number: (410) 497-5947](tel:410-497-5947)

[Fax: (888) 235-4805](tel:888-235-4805)

Follow us on Facebook Follow us on LinkedIn Follow us on Twitter Follow us on Instagram

#### About Us

Frost Law is the home of accomplished attorneys, certified public accountants and financial planners, and other legal, accounting, and financial professionals.

Our core practice areas include civil and criminal tax controversy; tax planning for individuals and businesses; transactions involving business and general counsel services; commercial and probate litigation; estate and trust law, including planning and administration; and professional grievance investigations.  

We serve clients throughout the country and abroad.    

As cases do differ, past performance does not guarantee future results.

#### Learn More

- [ERC Resource Center](https://askfrost.com/employee-retention-credit-erc-resource-center)
- [Payment Options](https://askfrost.com/pay)
- [Upload Files](https://frostlaw.sharefile.com/remoteupload/b1717146-2ad0-4305-bde7-efcdbca933e0)
- [Practice Areas](https://askfrost.com/practice-areas)
- [Locations](https://askfrost.com/law-offices)
- [Team](https://askfrost.com/our-team)
- [Careers](https://askfrost.acquiretm.com/home.aspx?AspxAutoDetectCookieSupport=1)
- [Referrals](https://askfrost.com/referral)
- [Privacy Policy](https://askfrost.com/privacy-policy)
- [Disclaimer](https://askfrost.com/disclaimer)

[Built by Approachable Systems](https://approachablesystems.com/)