Remove 2026 Remove Compliance Remove EBIT
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Navigate tax season with these resources for accountants

ThomsonReuters

Second, the limitation on business net interest deduction is reduced to 30% of earnings before interest and taxes (EBIT) instead of earnings before interest, taxes, depreciation, and amortization (EBITDA). First, businesses are required to amortize research and development expenses over a five-year period.

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