It really depends on what you do / discover with the SBIR grant See e.g. https://www.jamesoncpa.com/learning-center/irs-finally-issues-section-174-guidance htt

It really depends on what you do / discover with the SBIR grant See e.g. https://www.jamesoncpa.com/learning-center/irs-finally-issues-section-174-guidance https://www.jamesoncpa.com/learning-center/irs-finally-issue... Caveat, I've been out of the small lab SBIR world for 13-14 years