While it remains unclear whether Congress will update Section 174 regarding Research & Experimental (R&E) expenditures prior to December 31, 2022, entities can begin to determine the appropriate scope of analysis necessary to prepare for such an update. Tune in to the latest episode to hear from Deloitte tax leaders and subject-matter specialists Carl Obradovich (Global Incentives Leader) and Mark Hindes (Washington National Tax Senior Manager), on the latest developments and recommendations for year-end.