The recent funding bill signed into law on July 4, 2025 includes changes to Section 174.
Key provisions include:
Full restoration of immediate R&D expensing
Retroactive R&D expensing back to 12/31/2021 for companies with gross annual receipts of $31 million or less
Continued capitalization of foreign R&D expenses over a 15-year period
This means that if your amortized your R&D expenses since 2022, you should check with your tax accountant to look into amended tax returns for any year you incurred a tax liability because of these amortized expenses.
Air Force (DAF) Open Solicitation Opportunity
25.5/E Release 10 Open Topic Phase I
Topics are truly “open” and agnostic of industry, technology, or problem area. The 25.5/E Open topics is seeking…
Innovative, dual-use tech solutions (i.e. applicable to defense and non-defense)
Clear potential to solve a DAF mission need (USAF, USSF)
Capability to prototype under an accelerated schedule ● Ability to scale and grow the industrial base for defense
Commitment from an empowered DAF end-user and customer
Applied Research/Research and Development or Test and Evaluation (RDT&E) efforts rather than “front-end” or basic research
Closes: August 5, 2025 at 12:00 p.m. ET *Note the page requirements have changed.Read the solicitation
Join AFWERX and SpaceWERX on Thursday, July 10 at noon ET for an Ask Me Anything (AMA) webinar. We’ll provide guidance on the new proposal template, submission requirements, and give you a chance to speak directly with the team about 25.5/E Release 10.Register here.
From the Sources Mouth with DOE
Don’t miss your chance to hear directly from Department of Energy (DOE) program manager, Eileen Chant!
Join this 1-hour overview of the DOE SBIR program. Attendees will learn, from the source, what’s needed to submit a successful proposal to DOE. Attendees will learn specifics about the FY25 funding opportunities, and make connections with the DOE program manager.
The next NSF window closes Nov. 5, 2025. Watch our "From the Sources Mouth" with NSF to prepare
Last month’s session featured the National Science Foundation (NSF), Senior SBIR/STTR Program Director and Policy Liaison, Ben Schrag. Ben’s presentation brings a deep insight to the technology and groundbreaking innovations that NSF is looking for and best practices on how to win an NSF proposal.Watch the recording
DOD SBIR/STTR: Proposal Preparation Intensive
The Department of Defense 2025.3/2025.C SBIR/STTR solicitation is expected for pre-release on
August 6, 2025.
Join this DOD-focused series for detailed instruction on preparing a proposal to meet the requirements of the DOD, including both technical and commercialization plans and navigating the submission process.
BBC Entrepreneurial Training & Consulting, LLC (BBCetc) works with technology-based entrepreneurs and companies across the U.S. on strategies to advance their R&D efforts to commercialization. The BBCetc team is nationally recognized for its success in helping clients secure federal funding through the SBIR and STTR programs. BBCetc services include research grant assistance, SBIR/STTR training and proposal development assistance, and grants and contract management.
