
IRS Rev. Proc. 2025-28: New R&D Write‑off Options Could Put Cash Back in Trucking in 2026
Why this matters now for fleets and owner‑operators With filing season underway for calendar‑year businesses, the IRS’s Revenue Procedure 2025‑28 changes how companies can treat research and development costs—opening the door to immediate deductions for U.S.‑based R&D and refund opportunities for prior years. Trucking businesses that invest in in‑house software,…









