White Papers

Yair Holtzman of Anchin, Block & Anchin writes that more taxpayers are eligible to claim R&D credits with enactment of the PATH Act, and the credit’s new permanence offers certainty in planning research investments. ‘‘Facilitating a permanent R&D tax credit is critical to catalyzing U.S. innovation, because it provides U.S. companies with certainty as they compete in the increasingly challenging global market,’’ he writes.