OMA Connections Partner, Tax Credit Group, writes: “As we enter 2018, we’re happy to report that the IRC Sec. 41 Research & Development Tax Credit has been preserved. Some issues still remain unresolved when it comes to qualification and quantification, but overall we believe the R&D credit will continue to be an important tool for helping U.S. businesses stay competitive in the global marketplace. “With that in mind, here are 3 R&D tax credit predictions for the next year.” 1/4/2018