I think it did: https://www.cbiz.com/insights/article/the-one-big-beautiful-bill-act-back-to-house-for-approval-detailed-analysis?utm_source=chatgpt.com https:

I think it did: https://www.cbiz.com/insights/article/the-one-big-beautiful-bill-act-back-to-house-for-approval-detailed-analysis?utm_source=chatgpt.com https://www.cbiz.com/insights/article/the-one-big-beautiful-... "OBBBA permanently allows immediate deductibility of R&E expenses rather than five-year amortization for R&E beginning after Dec. 31, 2024. Businesses with annual gross receipts of $31 million or less are allowed to apply this change retroactively for tax years beginning after Dec. 31, 2021." However I couldn't find the actual bill text so take this source as you will.