如果你以前听过这个故事，不要阻止我，因为我想再听一遍.
- Groucho Marx
This is not the first blog I have written about extenders; it’s probably not the last, either. 虽然从技术上讲，它不是最纯粹意义上的延长条款——《188bet亚洲真人体育下载网址》中包含一个日落日期的条款——第174条研究和实验立即核销于12月31日结束, 2021. 第174条也恰好是我们这些天最常遇到的会员问题. 格劳乔总是很有趣，但有时他的信息中也包含着真理的内核.
The Tax Cuts and Jobs Act (TCJA) required, for tax years starting January 1, 2022, 确定为特定研究和实验支出的金额，国内研究应在5年内(国外研究为15年)资本化并按比例摊销，而不是立即支出. 国会讨论将摊销的开始日期推迟到2022年的大部分时间, including serious discussion leading up to the December 29, 2022, passage of the Consolidated Appropriations Act, 2023 (Public Law No. 117-328). 虽然两党都支持恢复100%的R&E costs in section 174, 第174条摊销回滚的命运与扩大后的儿童税收抵免的更新和延长有关. Both wound up “on the cutting room floor.”
The AICPA has long advocated for good tax policy, including our 良好税收政策的指导原则:评估税收建议的框架. 这12项指导原则之一是“确定性”，这在一定程度上表明:
一个人的纳税义务的确定性，而不是模糊性是至关重要的. 税收规则应该明确规定支付的金额，纳税的时间，以及如何支付. 税收制度的规则必须使纳税人能够确定什么是征税对象(税基)和按什么税率征税。. 纳税人应当有能力根据其交易的性质，以合理的确定性确定其纳税义务.
Temporary provisions, which seem to perpetually become “extenders,” are enacted for two reasons: (1) They are needed to fix a temporary problem (many of the COVID relief provisions fall into this category); and (2) they are too expensive for Congress to enact on a permanent basis (many of the TCJA’s individual provisions sunset after December 31, 2025).
In October 2021, the AICPA supported Section 138516 以众议院筹款委员会在其管辖范围内为当年的和解法案报告的语言. 该条款将把修订后的第174条的生效日期推迟到12月31日之后开始的纳税年度, 2025. In that letter, 美国注册188bet亚洲真人体育下载强调了另一项指导原则——“简单:简单的税法是必要的，这样纳税人才能理解规则，并以经济有效的方式正确地遵守规则。.” Regarding section 174, 立即费用化可以最大限度地减少与确定应资本化成本和已支出成本有关的混淆.
我们在2021年10月的信中进一步建议永久延长IRC第174条支出的扣除，以促进简化并避免冲突和诉讼. 要求大写将降低法典的可管理性.”
The AICPA reiterated its concerns with the extenders situation in general, and the section 174 situation specifically, in February 2023. We indicated in that letter: “. . . uncertainty also breeds complexity. The need to extend expiring provis ions (e.g., 研究费用和实验费用增加了混乱和, in many cases, undermines the policy reasons behind these incentives. The on-again-off-again nature of several of these provisions, coupled with retroactive tax law changes, make long-term planning difficult, result in the filing of amended returns, and significantly increase the overall complexity.”
说句题外话，我在写这篇博客的那天早上遇到了一个朋友. 这位朋友拥有一家生产乙醇和生物精炼产品的企业. He was riding the uncertainty roller coaster in 2017, when the biodiesel tax credit had expired, was reinstated retroactively in early 2018, 然后在2018年和2019年再次到期，并在2019年底追溯恢复. 从那时起，国会就为这项业务提供了更长期的确定性.
“Ed, 还记得那些关于我生意失败的疯狂谈话吗，因为贷款不确定? 从那以后，我的税收稳定使我能够管理风险并创建一个成功的企业.” True story.
国会推迟第174条摊销的前景并不明朗. Congressional bipartisan interest remains; however, 可能没有立法工具来推动恢复开支. How to pay for section 174 expensing is also a question. Debt ceiling legislation? Probably not. October 1 new government year appropriations? 有可能，尽管这项立法可能会被推迟到12月.
如果你的客户适用第174条或其他过期条款, 尽可能延长回报时间，同时我们继续从倡导的角度尽自己的一份力量. 我还建议你看我们的“问专家”系列节目，我们有一个关于 “How to Handle Sec. 174 Research and Development Costs for 2022.” 来了解一下两位从业者是如何计划在他们的实践中处理这个问题的, knowing that retroactive legislation may be forthcoming.
Groucho Marx also said, “I didn’t like the play, but then I saw it under adverse conditions — the curtain was up.“我不认为他指的是即将到期的税收条款, but then again . . .