The One Big Beautiful Bill Act (July 2025) reversed §174 capitalization and reopened 2022–2024 for amended returns. If your team writes software, you probably qualify — but only until July 6, 2026.
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The 2017 Tax Cuts and Jobs Act changed Section 174, forcing companies to capitalize R&D expenses over 5 years starting in 2022, instead of deducting them immediately. For SaaS companies, this quietly created a massive tax burden on engineering payroll.
On July 4, 2025, the One Big Beautiful Bill Act reversed that for domestic research. Companies can now:
The amendment window is one-time. It closes on July 6, 2026. After that, the 2022–2024 amendment path is gone for good — even if you're eligible.
If you had US engineers in 2022, 2023, or 2024, you almost certainly qualify. Section41 handles the full amended package — 6765 refiling, substantiation memo, §41 mapping — and stays on for any IRS follow-up.
We only work with US software companies. Faster intake, tighter documentation, and none of the context-switching.
R&D credits require technical documentation that most generalist CPAs don't produce. Our loss rate on R&D claims is zero.
15% contingency — nothing until you get paid. If the IRS questions any claim, we respond at our cost, now or ten years from now.
"Section41's high-touch service and easy process made claiming our R&D tax credit a snap. We recovered over $280K across three years."
"We thought getting the R&D tax credit would be tedious — Section41 streamlined the whole process and made it completely user-friendly."
Four steps, usually 30–45 days from kickoff to refund filed.
We confirm you qualify (US engineers in 2022–2024, filed returns for those years) and review what payroll and system data we'll need.
Read-only access to GitHub, Linear, payroll. We map three years of engineering activities to the §41 four-part test.
Form 6765 plus substantiation memo plus workbook for each of 2022, 2023, 2024. Licensed CPA signs every claim.
We file (or hand to your CPA). IRS processes amended returns in 8–16 weeks. We defend for the life of the return at our cost.
Yes. The OBBBA (signed July 4, 2025) gave taxpayers one year from enactment to file amended returns for 2022–2024. After July 6, 2026, the retroactive path closes permanently.
Yes — that's the whole point. You file Form 1040-X (or 1120-X for corps) with an updated Form 6765 for each year. We handle the full package.
You can still benefit. The §174 reversal often unlocks additional credit that was blocked by the old capitalization rules. We run a free re-analysis to confirm.
Filing: 30–45 days from engagement. IRS processing of amended returns: 8–16 weeks. Some clients see refunds in under 90 days from kickoff.
We respond at our cost. Our loss rate on R&D claims is zero. The amended return path is well-established — the IRS wants these processed.
15% contingency on the refund we secure — 10% if you engage us for multi-year ongoing work. If we don't recover anything, you don't pay. No hourly fees, no minimums, no surprises.
The IRS doesn't extend the lookback. Once the amendment period closes, the refunds stay with the Treasury. For SaaS companies, that's typically six-to-seven figures left on the table — permanently.
Free · No obligation · Outcome in under 15 minutes
Answer a few quick questions — we'll show your estimated credit and you can book a free strategy call instantly.
★★★★★ 5,000+ businesses · $800M+ recovered · 0 credits rejected
No commitment · Zero up-front cost · Not tax advice until signed by a CPA