This is misinformation. You owe this tax even if you do not claim any R&D tax credit. https://www.grantthornton.com/insights/articles/tax/2023/section-174-impl

This is misinformation. You owe this tax even if you do not claim any R&D tax credit. https://www.grantthornton.com/insights/articles/tax/2023/section-174-implementation-considerations https://www.grantthornton.com/insights/articles/tax/2023/sec...