Remove 2028 Remove business tax Remove payroll
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Navigating the Latest Section 174 R&D Capitalization Rules: What Founders Need to Know in 2025

Shay CPA

While this typically signals pro-business tax incentives, concerns about the federal budget deficit may delay any sweeping amendments to Section 174. Additionally, early-stage companies can opt to apply the credit against payroll taxes (up to $250,000 per year). calendar years.

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Proposition M: Changes to San Francisco Gross Receipts Tax

Withum

The following chart shows examples of the general codes covered by each category and the tax rates for 2025-2026 for each. They are scheduled to increase in 2027 and 2028. The Homelessness Gross Receipts Tax (HGRT), an additional tax for larger businesses, will now apply to more Companies.

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