For years, companies claiming the federal research credit have navigated evolving regulations, court decisions, IRS guidance and increased scrutiny. With the IRS Research Issues Campaign now concluded, businesses are evaluating what comes next for research credit compliance.
In “Moving On From the IRS’s Research Issues Campaign” published in Tax Notes Federal, Grant Thornton’s Andrea Shapiro, Dennis St. Martin, Monica Bambury and Kevin Benton examine the campaign’s conclusion and its implications for companies that rely on research incentives to support innovation and growth.
The IRS campaign, launched in 2020 and designated inactive in July 2025, represented a significant effort to improve consistency in research credit examinations. While the campaign has ended, compliance expectations continue to evolve through enhanced reporting requirements, documentation standards and risk-based examination approaches.
By exploring the future of research credit administration, the Tax Notes Federal article highlights how companies can strengthen compliance practices, prepare for changing expectations and continue investing in innovation.
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Partner, Tax Services
Grant Thornton Advisors LLC
Monica is a partner in the Corporate Tax Solution Services and focuses on R&D tax credit, Section 174, ASC 842 leasing, and fixed asset related services.
Dallas, Texas
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