Maximizing R&D Tax Credits

Maximizing R&D Tax Credits

From The Balancing Act Podcast with SingerLewak by The Balancing Act by SingerLewak

January 22, 2026 · 25 min

About this episode

The episode discusses how business owners can leverage the federal R&D Tax Credit in 2026, covering qualifying activities and recent legislative changes.

In this episode of The Balancing Act podcast, the SingerLewak team breaks down what business owners need to know about leveraging the federal R&D Tax Credit in 2026. Host Mike Mondelli is joined by Eric Lake, Tax Partner, Cecilia Sanudo, Audit & Assurance Director, and Lydia Clowney, Tax Director for a discussion on how companies can identify qualifying activities, navigate recent legislative changes, and maximize available tax benefits. The conversation covers the fundamentals of the U.S. Federal R&D Tax Credit, including the four-part test, eligible expense categories, and common misconceptions about who qualifies. The team also addresses how the Tax Cuts and Jobs Act, the OB3 legislation, and the new §174A rules affect expensing, capitalization, and year‑end planning for both small businesses and established companies. Listeners will learn: What types of activities and expenses typically qualify for the R&D credit How recent legislation impacts the treatment of research and experimental expenses What small businesses should know about immediate expensing and refund opportunities The importance of early-year planning and documentation When it makes sense to…

People in this episode

Host: Mike Mondelli

Guests: Eric Lake, Cecilia Sanudo, Lydia Clowney

Topics covered

  • R&D Tax Credits
  • Tax Legislation
  • Business Planning
  • Tax Benefits
  • Qualifying Activities
  • Small Business Taxation

Keywords

  • R&D Tax Credit
  • federal tax benefits
  • legislative changes
  • small business expensing
  • tax planning
  • eligible expenses
  • research activities

Mentioned in this episode

Organizations: SingerLewak, U.S. Federal R&D Tax Credit, Tax Cuts and Jobs Act, OB3 legislation, §174A rules

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