The typical cost of developing new medications may not be as high as generally believed, with a few ultra-costly medications skewing public discussions about the cost of pharmaceutical research and ...

Clinical trials are facing a crisis amid growing delays, diminishing success rates and rising costs. Companies across the stakeholder spread are investing in AI to ease some of the longstanding ...

The U.S. Capitol in Washington, DC. A bipartisan group of lawmakers has reintroduced legislation to allow immediate expensing of research and development costs, all the way back to 2022 when the tax ...

Under the TCJA, for tax years beginning after December 31, 2021, Section 174 provided that expenditures incurred in connection with research and development activities, including all costs incident to ...

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