To be clear: the Section 174 changes that took effect in 2022 were disastrous and absolutely contributed to the layoffs. BBB reverses the changes for years 20

To be clear: the Section 174 changes that took effect in 2022 were disastrous and absolutely contributed to the layoffs. BBB reverses the changes for years 2025-2029 (what happens after that, who knows) and provides retroactive relief to small businesses under a certain income cap. Large businesses can accelerate amortization, but remain impacted for those years.