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This session will explore tax credit incentives available to the energy industry, specifically diving into the Credit for Increasing Research Activities (a.k.a. the "R&D Credit").
Learning Objectives:
Identify available research and development tax deductions and credits
Analyze the change in law relating to the research and experimental expenditures
Assess the 280C election and the changes effective in 2022
Recognize how the Bipartisan Budget Act of 2015 changes filing credits in past years
Analyze Credit Refund claims and the implications of Chief Counsel Memorandum 20214101F