Alabama DOR Issues Guidance on R&E Expenses Decoupling from TCJA

The Alabama Department of Revenue (DOR) published a notice providing guidance on the treatment of research and experimental (R&E) expenses for Alabama income tax purposes. The notice outlines the state’s decoupling from the federal tax treatment of R&E expenses under the Tax Cuts and Jobs Act (TCJA) and the subsequent changes introduced by the One Big Beautiful Bill Act (OBBBA). [Ala. Dep’t of Revenue, Notice, 09/11/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.