Okay, let's say that you are right and it doesn't matter if startups get disadvantaged and software developer salaries get depressed. You would still have to f

Okay, let's say that you are right and it doesn't matter if startups get disadvantaged and software developer salaries get depressed. You would still have to fill out in your time sheet whether you are doing maintenance or R&D. This will lead to developers being burdened with more bureaucratic busy work. From 12:30 to 13:00 I was working on updating software library X Y Z to the latest version and changing the code to use the new API. From 13:00 to 14:00 I added a new feature using the new API. Are those first thirty minutes maintenance? Can you deduct them? You as a software developer will have to know the tax rules now.