Season 2 Episode 6: The R&D Reset: What It Means for Your Bottom Line
March 26, 2026
Think R&D tax credits are only for high-tech labs? Frank Battaglia joins the latest episode to explain how recent tax law "resets" allow businesses in manufacturing, software, and beyond to claim immediate deductions for U.S.-based innovation. Learn how to stop leaving money on the table and leverage these incentives to boost your bottom line, regardless of your company's size or profitability.
In this episode, we discuss:
- 00:00 Introduction
- 02:08 Rethinking the R&D Tax Credit for Modern Innovation
- 04:27 Identifying R&D in Manufacturing and Beyond
- 06:40 Legislative Volatility: Navigating Section 41 Credits and Section 174 Deductions
- 11:26 The Recovery Roadmap: Strategies for Small and Large Businesses
- 13:27 Onshore Incentives vs. Offshore Amortization
- 17:18 Reducing Ambiguity in R&D Claims
- 19:47 The Startup Lifeline: Monetizing R&D via Payroll Tax Offsets
- 23:14 Determining R&D Eligibility: Physical Location and Subcontractor Oversight
- 26:55 Audit Readiness: Real-Time Documentation and IRS Compliance Trends
About our guest Frank Battaglia
Frank specializes in helping clients identify and maximize supportable research and development (R&D) tax credits and other incentive opportunities. He has extensive experience assisting privately held businesses across a variety of industries in capturing valuable tax incentives that support innovation and growth. Learn more about Frank and his expertise here.
About our host Brandon Smith
Brandon Smith, CPA, is a Partner based in the Atlanta office and the Advisory Practice Leader. Learn more about Brandon and his expertise here.
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