# How the “Tax Cuts and Jobs Act” (TCJA, P.L. 115-97) Changed Cost Recovery and the Tax Credit for Research
> **In Focus (2-page brief)** · 2024-11-12 · `IF12815`
## Report
- **CRS ID:** IF12815
- **Series:** In Focus (2-page brief)
- **Publication date:** 2024-11-12
## Documents
- [PDF](https://www.everycrsreport.com/files/2024-11-12_IF12815_6633bc9e4e9122e51f86ab55b30b49dd5ba89f4f.pdf)
- [HTML](https://www.everycrsreport.com/files/2024-11-12_IF12815_6633bc9e4e9122e51f86ab55b30b49dd5ba89f4f.html)
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