In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes Associates Dennis Jansen and Mary Kate Nicholson for a discussion about Texas’s R&D credit, and the impact of the state’s recently amended rules. In addition, they address an article they recently authored in Tax Notes State covering the topic.
During the conversation, Dennis offers background and analysis of the Texas R&D credit and the Comptroller’s recently promulgated (and retroactive) rules regarding internally developed software. As these rules rely on their federal counterpart, Mary Kate is called upon to dissect the federal research and experimentation (R&E) credit for internally developed software and its interesting history.
They conclude with Jeremy’s weekly question – overrated/underrated? This week, it’s simple. How do you feel about sleep?
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