Q3 2025 R&D Tax Credit Roundtable Insights

This white paper presents the insights and discussions from the Q3 2025 R&D Tax Credit Roundtable held on September 18, 2025. The document covers several key updates on R&D tax credits, including the implications of the One Big Beautiful Bill Act (OBBBA) on Section 174 regulations. It outlines the ongoing uncertainty regarding how companies should handle costs under the new rules and the potential impact of prior IRS guidance on current filings. The paper also addresses the confusion surrounding Form 6765 and the mandatory requirements for taxpayers that have changed due to OBBBA. Furthermore, the roundtable features discussions on collaboration tools such as Slack and Microsoft Teams that organizations are successfully utilizing to enhance engagement in R&D studies. Lastly, it introduces MASSIE’s new AI for R&D Collaboration Forum aimed at equipping tax and IT teams with best practices for utilizing AI in the R&D credit process, while also addressing security and compliance concerns related to sensitive data management.