Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63)

81 organizations filed 84 public comments on Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63), at the Internal Revenue Service. The comment window closed 977d ago.

Abstract

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) addressing (1) the capitalization and amortization of specified research or experimental (SRE) expenditures under § 174 of the Internal Revenue Code (Code) , as amended by Public Law 115-97, 131 Stat. 2054 (Dec. 22, 2017), commonly referred to as the Tax Cuts and Jobs Act (TCJA), (2) the treatment of SRE expenditures under § 460, and (3) the application of § 482 to cost sharing arrangements involving SRE expenditures.

Commenters (81)

• Avsana Labs Inc.unverified attribution

  2 filings · confidence 70%
• Chosen Diagnostics Incunverified attribution

  2 filings · confidence 70%
• Toyon Research Corporationunverified attribution

  2 filings · confidence 70%
• 3+2 Pharma LLCunverified attribution

  1 filing · confidence 70%
• Aarno Labs LLCunverified attribution

  1 filing · confidence 70%
• ADSAT Therapeutics LLCunverified attribution

  1 filing · confidence 70%
• Aeromutable Corporationunverified attribution

  1 filing · confidence 70%
• Alliance for Competitive Taxationtrade assoc.

  1 filing · confidence 85%
• Aloha SMRFF LLCunverified attribution

  1 filing · confidence 70%
• American Institute of Architectstrade assoc.

  1 filing · confidence 85%
• Anonymous LLCunverified attribution

  1 filing · confidence 70%
• Anonymous SBIR recipient companyunverified attribution

  1 filing · confidence 70%
• Apricity Robotics Incunverified attribution

  1 filing · confidence 70%
• Aravis BioTech LLCunverified attribution

  1 filing · confidence 70%
• Argyle Earth Inc.unverified attribution

  1 filing · confidence 70%
• Astrapi Corporationunverified attribution

  1 filing · confidence 70%
• AURA Technologiesunverified attribution

  1 filing · confidence 70%
• BlueDesal Incunverified attribution

  1 filing · confidence 70%
• Bondwell Technologiesunverified attribution

  1 filing · confidence 70%
• Celestial Therapeutics Inc.unverified attribution

  1 filing · confidence 70%
• CircCure Corporationunverified attribution

  1 filing · confidence 70%
• Critical Technologies Inc.unverified attribution

  1 filing · confidence 70%
• Cure Systems LLCunverified attribution

  1 filing · confidence 70%
• Einsenca Inc.unverified attribution

  1 filing · confidence 70%
• Emissol LLCunverified attribution

  1 filing · confidence 70%
• Epigen Biosciences Inc.unverified attribution

  1 filing · confidence 70%
• Experiad LLCunverified attribution

  1 filing · confidence 70%
• F Square Medical LLCunverified attribution

  1 filing · confidence 70%
• Field Propulsion Technologies Inc.unverified attribution

  1 filing · confidence 70%
• Form Finding Studio LLCunverified attribution

  1 filing · confidence 70%
• Fria LLCunverified attribution

  1 filing · confidence 70%
• FTL Labs Corporationunverified attribution

  1 filing · confidence 70%
• FunForm LLCunverified attribution

  1 filing · confidence 70%
• GismoPower LLCunverified attribution

  1 filing · confidence 70%
• Holocene Climate Corporationunverified attribution

  1 filing · confidence 70%
• Immersive Audiology Incunverified attribution

  1 filing · confidence 70%
• Inc. DBA FR8relayunverified attribution

  1 filing · confidence 70%
• Information Technology Industry Counciltrade assoc.

  1 filing · confidence 97%
• Jameson & Companyunverified attribution

  1 filing · confidence 70%
• KNAV Advisory Inc.unverified attribution

  1 filing · confidence 70%
• LongWave Photonics LLCunverified attribution

  1 filing · confidence 70%
• Luminous Cyber Corporationunverified attribution

  1 filing · confidence 70%
• Managed Funds Associationtrade assoc.

  1 filing · confidence 85%
• miRecule Inc.unverified attribution

  1 filing · confidence 70%
• National Association of Manufacturers (NAM)trade assoc.

  1 filing · confidence 97%
• Neoneur LLCunverified attribution

  1 filing · confidence 70%
• Net-thunder LLCunverified attribution

  1 filing · confidence 70%
• NeuroGeneces Incunverified attribution

  1 filing · confidence 70%
• Neurosetta LLCunverified attribution

  1 filing · confidence 70%
• New York State Bar Association Tax Sectiontrade assoc.

  1 filing · confidence 85%
• Novaa Ltdunverified attribution

  1 filing · confidence 70%
• OceanSpace LLCunverified attribution

  1 filing · confidence 70%
• PediaMetrix Incunverified attribution

  1 filing · confidence 70%
• Persefoni AI Inc.unverified attribution

  1 filing · confidence 70%
• Phoenix Nest Inc.unverified attribution

  1 filing · confidence 70%
• PHYTOSTONE LLCunverified attribution

  1 filing · confidence 70%
• ProjX LLCunverified attribution

  1 filing · confidence 70%
• ReliAScent LLCunverified attribution

  1 filing · confidence 70%
• River Connectivity Systemsunverified attribution

  1 filing · confidence 70%
• SBIR Funded Company Impacted by Notice 2023-63unverified attribution

  1 filing · confidence 70%
• Signal Systems Corporationunverified attribution

  1 filing · confidence 70%
• Silverier LLCunverified attribution

  1 filing · confidence 70%
• Small Business Technology Counciltrade assoc.

  1 filing · confidence 85%
• Structural Composites Incunverified attribution

  1 filing · confidence 70%
• SubSeaSail LLCunverified attribution

  1 filing · confidence 70%
• Susteon Inc.unverified attribution

  1 filing · confidence 70%
• Sycamore Growth Group LLCunverified attribution

  1 filing · confidence 70%
• Synthio Chemicals Inc.unverified attribution

  1 filing · confidence 70%
• T3LLCunverified attribution

  1 filing · confidence 70%
• Temper Inc.unverified attribution

  1 filing · confidence 70%
• The Alliance for Commercial Technology in Governmenttrade assoc.

  1 filing · confidence 85%
• The Software Coalitiontrade assoc.

  1 filing · confidence 85%
• Tiwaz Technologies LLCunverified attribution

  1 filing · confidence 70%
• Turion Space Corpunverified attribution

  1 filing · confidence 70%
• Venova Technologiesunverified attribution

  1 filing · confidence 70%
• Voltela Inc.unverified attribution

  1 filing · confidence 70%
• WSD Digital LLCunverified attribution

  1 filing · confidence 70%
• Xplosion Technology Corporationunverified attribution

  1 filing · confidence 70%
• Zaiput Flow Technologies LLCunverified attribution

  1 filing · confidence 70%
• ZKxKZ LLCunverified attribution

  1 filing · confidence 70%
• Zylo Therapeutics Inc.unverified attribution

  1 filing · confidence 70%