Dean Zerbe was recently published in CFO magazine. In his new article, Dean highlights the recent legislative changes that have made the R&D Tax Credit permanent and allowed start-ups and smaller businesses to claim the credit for the first time. These amendments kicked-in for the first time this tax season, so it is crucial that businesses understand how they work. The first change is the start-up provision, which allows start-ups that are not yet profitable (and consequently do not have a tax liability) to claim the R&D Tax Credit against payroll taxes. The second change is the alternative minimum tax (AMT) turn off. Businesses with less than $50 million in gross receipts for the previous three years can now use the R&D credit to offset regular and AMT tax liability. These changes will greatly expand the number of businesses that can claim the R&D Tax Credit and pump millions of dollars back into the economy.