--- title: DCAA Compliance Blog | IRS Section 174 description: IRS Section 174 | ReliAscent's Blog covers important topics in government contracting and FAR & DCAA Compliance. Join the conversation today! --- # DCAA COMPLIANCE BLOG ## NEWS, HELPFUL TIPS, AND DISCUSSION WITH INDUSTRY EXPERTS ## [ Permanent Fix for Sec. 174 R&D Tax Signed into Law ](https://www.reliascent.com/blog/permanent-fix-for-sec.-174-rd-tax-signed-into-law) [IRS Section 174](https://www.reliascent.com/blog/tag/irs-section-174) [Tyler Link](https://www.reliascent.com/blog/author/tyler-link) on July 7, 2025 As you’ve likely heard by now, President Trump signed the [One Big Beautiful Bill](https://www.congress.gov/bill/119th-congress/house-bill/1) ( “BBB” or the “OBBB”) into law on the Fourth of July, after a marathon vote to get the bill through Congress. While there... [ Read The Full Blog Now... ](https://www.reliascent.com/blog/permanent-fix-for-sec.-174-rd-tax-signed-into-law) [![IRS Sec 174 R&D Tax Fixed in OBBB](https://www.reliascent.com/hs-fs/hubfs/Washington%20DC%20Daytime.jpg?width=500&name=Washington%20DC%20Daytime.jpg) ](https://www.reliascent.com/blog/permanent-fix-for-sec.-174-rd-tax-signed-into-law) ## [ A Different Approach to IRS Section 174 for SBIR Awardees ](https://www.reliascent.com/blog/a-different-approach-to-irs-section-174-for-sbir-awardees) [IRS Section 174](https://www.reliascent.com/blog/tag/irs-section-174) [Tyler Link](https://www.reliascent.com/blog/author/tyler-link) on August 30, 2024 *Earlier this week, ReliAscent® posted a guest blog from one of our partners on how SBIR/STTR awardees can minimize the impact of the R&D amortization requirement in IRS Section 174. However, there are...* [ Read The Full Blog Now... ](https://www.reliascent.com/blog/a-different-approach-to-irs-section-174-for-sbir-awardees) [![IRS 174 and R&D Amortization](https://www.reliascent.com/hs-fs/hubfs/iStock-183342466.jpg?width=500&name=iStock-183342466.jpg) ](https://www.reliascent.com/blog/a-different-approach-to-irs-section-174-for-sbir-awardees) ## [ IRS Section 174 and SBIR/STTR Awards ](https://www.reliascent.com/blog/irs-section-174-and-sbir/sttr-awards) [IRS Section 174](https://www.reliascent.com/blog/tag/irs-section-174) [John Berry - Hull & Knarr LLP](https://www.reliascent.com/blog/author/john-berry-hull-knarr-llp) on August 26, 2024 *With the September and October 15 tax (extension) deadlines looming, now is a critical time for SBIR/STTR awardees to determine if their contracts are subject to IRS sections 41 and 174 (if they have not...* [ Read The Full Blog Now... ](https://www.reliascent.com/blog/irs-section-174-and-sbir/sttr-awards) [![IRS Section 174 and SBIR/STTR Awards](https://www.reliascent.com/hs-fs/hubfs/IRS%20Section%20174%20will%20destroy%20SBIR-STTR%20Programs%20-%20devastate%20economy.jpg?width=500&name=IRS%20Section%20174%20will%20destroy%20SBIR-STTR%20Programs%20-%20devastate%20economy.jpg) ](https://www.reliascent.com/blog/irs-section-174-and-sbir/sttr-awards) ## [ All Eyes on Congress as Bill Could Halt R&D Amortization in IRS 174 ](https://www.reliascent.com/blog/all-eyes-on-congress-as-bill-could-halt-rd-amortization-in-irs-174) [IRS Section 174](https://www.reliascent.com/blog/tag/irs-section-174) [Tyler Link](https://www.reliascent.com/blog/author/tyler-link) on January 26, 2024 Government Contractors and SBIR/STTR awardees are holding their collective breath as Congress considers tax legislation that would immediately halt the devastating R&D Amortization requirement from the... [ Read The Full Blog Now... ](https://www.reliascent.com/blog/all-eyes-on-congress-as-bill-could-halt-rd-amortization-in-irs-174) [![IRS Section 174 R&D Amortization](https://www.reliascent.com/hs-fs/hubfs/Washington%20DC%20Daytime.jpg?width=500&name=Washington%20DC%20Daytime.jpg) ](https://www.reliascent.com/blog/all-eyes-on-congress-as-bill-could-halt-rd-amortization-in-irs-174) ## [ Congress Must Act Before IRS Sec. 174 Destroys Economy and Businesses ](https://www.reliascent.com/blog/irs-section-174-threatens-government-contractors-and-the-sbir-program-0) [IRS Section 174](https://www.reliascent.com/blog/tag/irs-section-174) [Tyler Link](https://www.reliascent.com/blog/author/tyler-link) on November 1, 2023 As readers of our blog and most small business government contractors likely know by now, the IRS proposed new guidelines for [Section 174, ](https://www.irs.gov/pub/irs-drop/n-23-63.pdf)the consequences of which will devastate our economy and stop... [ Read The Full Blog Now... ](https://www.reliascent.com/blog/irs-section-174-threatens-government-contractors-and-the-sbir-program-0) [![IRS Section 174 will devastate economy, destroy businesses and SBIR program](https://www.reliascent.com/hs-fs/hubfs/IRS%20Section%20174%20will%20destroy%20SBIR-STTR%20Programs%20-%20devastate%20economy.jpg?width=500&name=IRS%20Section%20174%20will%20destroy%20SBIR-STTR%20Programs%20-%20devastate%20economy.jpg) ](https://www.reliascent.com/blog/irs-section-174-threatens-government-contractors-and-the-sbir-program-0) ## [ IRS Section 174 Threatens Government Contractors and the SBIR Program ](https://www.reliascent.com/blog/irs-section-174-threatens-government-contractors-and-the-sbir-program) [IRS Section 174](https://www.reliascent.com/blog/tag/irs-section-174) [ReliAscent®](https://www.reliascent.com/blog/author/reliascent) on October 16, 2023 As you may or may not know, the IRS has proposed new guidelines for [Section 174](https://www.irs.gov/pub/irs-drop/n-23-63.pdf). In very basic terms, the enforcement of these guidelines directs all businesses to capitalize any Research and Development... [ Read The Full Blog Now... ](https://www.reliascent.com/blog/irs-section-174-threatens-government-contractors-and-the-sbir-program) [![IRS section 174 threatens SBIR program and thousands of small businesses](https://www.reliascent.com/hs-fs/hubfs/IRS%20Section%20174%20threatens%20US%20Economy.png?width=500&name=IRS%20Section%20174%20threatens%20US%20Economy.png) ](https://www.reliascent.com/blog/irs-section-174-threatens-government-contractors-and-the-sbir-program)