R&D Federal Tax Incentives in 2026: What Qualifies, What Changed, What to Do Next

Marketing and Empathy Psychology

By - Lori Borek

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Federal R&D tax incentives have powered innovation for decades—helping businesses recover real dollars for the work they’re already doing to improve products, processes, software, and technology. But the rules don’t stand still. With the One, Big, Beautiful Bill Act signed into law on July 4, 2025 (Public Law 119-21), the tax treatment of R&D costs has shifted again—changing how certain R&D expenses are handled under the Code and what that means for planning, compliance, and capturing available savings.

This timely, practical webinar gives you a clear, current overview of the federal R&D tax incentive landscape—plus a focused walkthrough of what’s new under the OBBBA and how recent IRS implementation guidance affects your approach, including Rev. Proc. 2025-28.

Whether you’re exploring R&D incentives for the first time or you need to update your strategy after the latest legislative changes, you’ll leave with a stronger understanding of:

What qualifies (and what doesn’t)
How the credit is calculated and documented
How to align tax, finance, and technical teams to support defensible claims
How recent changes impact your R&D cost treatment and tax planning

What You’ll Learn

In this 2-hour live session, you’ll gain clarity on the core building blocks of the R&D credit and related deductions, including:

How to determine which activities meet the Section 174 qualifying framework
How to identify and substantiate Qualified Research Expenses (QREs)
The main methods used to calculate the federal R&D credit
What changed under the OBBBA—and how those changes affect planning for 2026
What Rev. Proc. 2025-28 means in practice for implementing the updated rules

Your Benefits for Attending

You’ll walk away able to:

Confidently identify qualifying activities and expenses under current federal rules
Improve compliance and reduce risk by understanding documentation expectations
Update your R&D tax strategy based on the latest legislative changes under OBBBA
Apply the key takeaways from Rev. Proc. 2025-28 to your implementation approach

This webinar is ideal for finance leaders, controllers, tax professionals, and business owners who want to uncover hidden value in innovation—while staying aligned with the most recent federal changes.

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Webinar Type

Clear

Speaker Detail

Lori Borek, CPA, is a seasoned tax accountant and Chief Operating Officer of The Borek Group, LLC. Lori recently retired from the Internal Revenue Service after a distinguished 34-year career in federal tax administration. She served in multiple critical roles at the IRS, including Revenue Agent in the Small Business/Self-Employed (SBSE) division, Analyst in the Office of Servicewide Penalties, and Senior Manager responsible for overseeing quality programs for SBSE Field and Specialty Examination. Lori also played a key role in staff development, delivering continuing professional education (CPE) training modules to revenue agents and providing quality-focused training to new frontline Examination managers. Lori earned her degree in Accounting from the University of Maryland University College. Now in the private sector, she brings her deep expertise and leadership to her work with The Borek Group, helping clients navigate the complexities of tax compliance and strategy.