Businesses stand to benefit from Obama's proposed changes to tax break for research

One of the most generous offerings for corporate America in the U.S. tax code is about to become even more bountiful under an Obama administration proposal. The new rules, which are being finalized by the U.S. Treasury Department, would lift restrictions on the types of activities that qualify for tax breaks for business research and development -- raising the prospect that Boeing, Lockheed Martin and many smaller firms could reap hundreds of millions of dollars in fresh savings.