Name
Credits and Other Incentives: Where Did My Incentives Go? The Interplay Between the R&D Credit and Other Incentives under the OBBBA with the CAMT, the BEAT, and OFLs
Date & Time
Wednesday, January 7, 2026, 2:15 PM - 3:30 PM
Wade Sutton Gary Scanlon Gretchen Sierra
Description

After the passage of the One Big Beautiful Bill Act, many taxpayers were surprised to learn that the enhanced incentives provided under the new tax law would cause them to pay CAMT or BEAT or lose foreign tax credits or FDDEI benefits under section 250.  This panel will examine the interactions of various U.S. federal tax incentives with minimum taxes, the foreign tax credit and FDDEI.  We will also discuss self-help that some taxpayers may avail of to maintain tax rate benefits in lieu of cash tax savings and whether guidance could ameliorate some of these surprising interactions.