This law has a specific provision (and the IRS issued even more guidance confirming it) defining that all expenses related to software development are covered b

This law has a specific provision (and the IRS issued even more guidance confirming it) defining that all expenses related to software development are covered by section 174 and count as R&D. This includes labor costs for not just the developers themselves, but also anyone managing or supervising them, as well as any related benefits or costs of materials and supplies.