Replying to below because of reply limit. Also, totally not a lawyer, take with that note. Actual text: Emphasis the "be allowed" portion. From: https://www.l

Replying to below because of reply limit. Also, totally not a lawyer, take with that note. Actual text: Emphasis the "be allowed" portion. From: https://www.law.cornell.edu/uscode/text/26/174 https://www.law.cornell.edu/uscode/text/26/174 (a) In general - In the case of a taxpayer’s specified research or experimental expenditures for any taxable year— (1) except as provided in paragraph (2), no deduction shall be allowed for such expenditures, and (2) the taxpayer shall— (A) charge such expenditures to capital account, and (B) *be allowed* an amortization deduction of such expenditures ratably over the 5-year period (15-year period in the case of any specified research or experimental expenditures which are attributable to foreign research (within the meaning of section 41(d)(4)(F))) beginning with the midpoint of the taxable year in which such expenditures are paid or incurred. Imply, the taxpayer "may" take a 20% amortized distribution. Similar to MtG cards that say "a player may look through their library" or similar. You don't have to (my reading).