The Algorithm Refinement Credit (ARC): Tax-Deducting Your AI Training in 2026
It is April 24, 2026. If your LLC is fine-tuning open-source models or training proprietary “Agentic Workflows” (Article #520), you are sitting on a goldmine of tax offsets. Under the 2026 AI Innovation Act (codified in the OBBBA), the cost of “Human-in-the-Loop” (HITL) training and data curation is now classified as Qualified Research Expenses (QREs), … Read more