A previous thread [1] discussed Section 174 (mandatory capitalization of R&D expenses). An introduced bill does retroactively reverse it (See (d) Effective Date

A previous thread [1] discussed Section 174 (mandatory capitalization of R&D expenses). An introduced bill does retroactively reverse it (See (d) Effective Date). [1] https://news.ycombinator.com/item?id=34627712 https://news.ycombinator.com/item?id=34627712