Those changes were passed during the first Trump administration by a Republican congress, though they didn't go into effect until Biden was in office. https://

Those changes were passed during the first Trump administration by a Republican congress, though they didn't go into effect until Biden was in office. https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/tcja-changes-research-experimentation-costs-section-174-tmm-0202723.pdf https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/tcja-chan...