CFOs have been quite vocal on this. https://www.wsj.com/articles/u-s-cfos-ask-congress-to-repeal-change-to-r-d-tax-rules-11667845533 https://www.wsj.com/articl

CFOs have been quite vocal on this. https://www.wsj.com/articles/u-s-cfos-ask-congress-to-repeal-change-to-r-d-tax-rules-11667845533 https://www.wsj.com/articles/u-s-cfos-ask-congress-to-repeal... Small companies don’t have CFOs.