That has been undone now, though.
replySection 174 as it stands means R&D costs companies less, not more. It would be bullish for the SWE profession. It’s still around
replyHas it? I haven’t seen anything about that.
replyI thought it was mostly rolled back for domestic R&D as part of the terribly named OBBBA.
reply[1]: found a ref https://www.bnncpa.com/resources/one-big-beautiful-bill-act-...