The R&D Tax Credit and the R&D Deduction
Two Incentives, One Compliance Discipline By Jessica Irving Marschall, CPA May 2026 For more than four decades, federal tax law has offered businesses two separate and distinct incentives for investing in research. The first is the credit for increasing research activities under Internal Revenue Code Section 41, commonly called the R&D tax credit. The second […]
Read MoreHealthcare Tax Policy at a Crossroads: Navigating Premium Increases, Coverage Losses, and Legislative Remedies
By Jessica Irving Marschall, CPA, ISA AMSeptember 5, 2025 Executive Summary The American healthcare landscape faces unprecedented challenges as premium costs surge, Medicaid coverage contracts, and legislative proposals struggle to address mounting inequities in the tax system. Recent data reveals a troubling paradox: while health insurance premiums are projected to increase by 15% in 2026, […]
Read MoreReal Estate Provisions of the One Big Beautiful Bill Act: What Developers, Investors, and Owners Need to Know
Jessica I. Marschall, CPA, ISA AM August 30th, 2025 The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025 as Public Law 119-21, represents the most comprehensive tax overhaul for the real estate industry since the Tax Cuts and Jobs Act of 2017. This legislation permanently extends key TCJA provisions while […]
Read More
