N-2017-23: Interim Guidance and Request for Comments; Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities

Internal Revenue Service (IRS) sent this bulletin at 03/30/2017 03:13 PM EDT

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March 30, 2017

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Issue Number: N-2017-23

Inside This Issue

N-2017-23 provides guidance on a new provision included in the Protecting Americans From Tax Hikes (PATH) Act enacted in December 2015.

Notice 2017-23 will be in IRB 2017-16, dated April 17, 2017.

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