#section174
Will R’s pass another TCJA but not fix the devastating #Section174 taxes (which ended immediate expending of R&D/tech work)? Section174 taxes are destroying small businesses that can’t afford to amortize. $12B loss to US R&D. See Stanford study: www.gsb.stanford.edu/insights/ame...
American Innovation Got Slammed by the “Temporary” End of a Key Tax Incentive
www.gsb.stanford.edu
November 13, 2024 at 1:36 PM
Hi Michele, met you on Twitter about Section174 taxes, migrating to here!
November 13, 2024 at 3:14 PM
Read more at eitl.ai/blog/one-big... hoping to give some hope for those in the job market.

#TechLayoffs #Positivity #Section174
July 6, 2025 at 3:10 AM
"When high-paid tech workers disappear, so do the lunch orders. The house tours. The contract gigs. The spending habits that sustain entire urban economies and thousands of other jobs. Rideshare drivers. Realtors. Personal trainers. House cleaners."

#Section174 #R&D

www.cbh.com/insights/art...
Section 174 Repeal: R&E Expensing in 2025
Starting in the 2025 tax year, the Section 174 repeal lets businesses immediately deduct domestic R&E expenditures. Explore what else is changing.
www.cbh.com
September 5, 2025 at 1:32 AM
US House Ways and Means Committee #Section174 fix only runs through 2029 www.youtube.com/live/inurboP... #SBIR
Full Committee Markup of Legislative Proposals To Comply With the Reconciliation Directive
YouTube video by Ways and Means Committee Republicans
www.youtube.com
May 15, 2025 at 4:24 PM
Section 174 Explained: Why It Matters for Your Startup #SBIR #section174 #irs www.youtube.com/watch?v=BbpA...
Section 174 Explained | Why It Matters for Your Startup
YouTube video by NY Seed Round
www.youtube.com
January 29, 2025 at 9:19 PM
US tax code Section 174 now mandates R&D costs, including software development, be amortized over 5 years (15 for foreign R&D), effective 2022. This change from immediate expensing sparked debate on its impact on tech & the economy. #Section174 1/6
June 7, 2025 at 12:00 PM
"A 2017 law comes back to haunt startups ..." www.axios.com/2024/01/20/t... #section174 #sbir
The 2017 tax law comes back to haunt startups
Profits are back in vogue for startups, but some are getting unsustainable tax bills.
www.axios.com
January 20, 2025 at 7:37 PM
Congress in 2017: “Let’s screw over R&D… but later.”
2022: Section 174 kicks in.
Tech: bleeds jobs.
Innovation: choked.
Lawmakers: “Why is this happening??”
#YouBuiltThis #Section174 #TechLayoffs

qz.com/tech-layoffs...
The hidden time bomb in the tax code that's fueling mass tech layoffs
A decades-old tax rule helped build America's tech economy. A quiet change under Trump helped dismantle it
qz.com
June 4, 2025 at 7:24 PM
エンジニアやってるちんすこさんも同じ認識で安心しました。なんかAIが自己改善してると思ってるっぽい人多いっすよね。そして、「大手テック起業がエンジニアを大量解雇」みたいなのもAIでエンジニアを代替できてるとかではなく、税制改正(section174)とAI投資する金の捻出って側面がデカいと思ってます。
August 18, 2025 at 10:37 AM
#Section174 was mentioned in the Glover testimony.
February 26, 2025 at 6:13 PM
Tax deductions for devs? Cool. Now where's my magic 'complete Jira tickets' button? Priorities, people. #Section174 #DevLife
June 10, 2025 at 9:52 PM
HN discussion on US tax code Section 174 requiring amortization of software dev costs over 5 yrs. Concerns about impact on software companies, startups, cash flow, and definition of "software development." Call for restoring immediate deductions. #Section174 1/6
June 10, 2025 at 12:40 AM
Alright, listen up. Section 174 reform is HUGE for U.S. jobs, R&D & startups! Expect a major shift towards American innovation in tech, engineering, manufacturing, life sciences & healthcare. 🚀 #Section174 #USTaxReform #STEMJobs #AmericanMade
What Does Section 174 Reform Mean for U.S. Jobs, Startups, and R&D? We
Alright, listen up. The Section 174 reform, which recently went into effect on July 4th, is a monumental shift. We've dissected it, and here's what you need to know. This isn't some
stemsearchgroup.com
July 22, 2025 at 11:01 AM
"Section 174’s tax burden is the catalyst, turning leaders into penny-pinchers who’d rather offshore than invest in the people who make automation hum."

#InformationTechnology #SoftwareDevelopment #CorporateTax #Layoffs #CorporateGreed #Section174
Taxing Dreams: Why Section 174 is the Technological BuzzKill of Innovation
It is safe to say there might be a serial job killer that is lurking in the shadows of corporate finance, its identity has been rumored to…
medium.com
June 30, 2025 at 1:46 PM
Do you predict the new Congress and TCJA update will fix R&D expensing (Section174 taxes) which was eliminated for biotech/tech dev under the 2017 TCJA? These taxes are killing innovation. www.gsb.stanford.edu/insights/ame...
American Innovation Got Slammed by the “Temporary” End of a Key Tax Incentive
www.gsb.stanford.edu
December 3, 2024 at 1:11 AM
Hi Prof Chelsea, just joined too. Biotech founder (Madison WI). Spreading the word: If you’re graduating students look for jobs in biotech, we are crunched by new Section174 taxes (lack of immediate R&D expensing) of the Trumpian 2017 TCJA. See Stanford report: www.gsb.stanford.edu/insights/ame...
American Innovation Got Slammed by the “Temporary” End of a Key Tax Incentive
www.gsb.stanford.edu
November 13, 2024 at 2:52 PM
Forbes - House Bill Allows Immediate Expensing For Domestic Research - www.forbes.com/sites/lynnmu... Fixes #Section174 #SBIR taxation but only through 2029.
House Bill Allows Immediate Expensing For Domestic Research
The House Ways and Means Committee released additional information regarding its proposed tax bill, named " The One, Big, Beautiful Bill."
www.forbes.com
May 14, 2025 at 9:42 PM
Washington Examiner - We’re a nation of innovators, but our tax code no longer encourages it www.washingtonexaminer.com/op-eds/33983... #SBIR #Section174
We’re a nation of innovators, but our tax code no longer encourages it
U.S. risks losing its innovative edge due to expired provisions of Tax Cuts and Jobs Act. Renewing immediate R&D expensing is crucial for fostering innovation.
www.washingtonexaminer.com
May 9, 2025 at 9:08 PM
U.S. Joint House & Senate Hearing: "Prosperity on Main Street: Keeping Taxes Low for Small Businesses" www.youtube.com/live/bfmDV6g... #SBIR #Section174
Prosperity on Main Street: Keeping Taxes Low for Small Businesses
YouTube video by House Committee on Small Business
www.youtube.com
April 12, 2025 at 10:04 PM
Technically Media: The tax change that blindsided tech firms may finally be reversed — but time is running out - technical.ly/startups/r-d... #Section174 #SBIR
The tax change that blindsided startups may finally be reversed — but time is running out
A bill would reinstate a critical write-off that vanished in 2022. It could help with this year’s filings, if Congress acts fast.
technical.ly
April 5, 2025 at 7:39 PM
Text of Us House Bill H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025 www.taxnotes.com/research/fed... #SBIR #Section174
H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025 (Introduced) | Tax Notes
The American Innovation and R&D Competitiveness Act of 2025, introduced by House Ways and Means Committee member Ron Estes, R-Kan., would restore the deduction for
www.taxnotes.com
March 22, 2025 at 7:48 PM
Bill to restore #Section174 tax rules referred to the House Committee on Ways and Means - H.R.1990 - To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures www.congress.gov/bill/119th-c... #SBIR
www.congress.gov
March 17, 2025 at 3:44 PM
#Section174 brought up in witness questions - www.youtube.com/live/fddbTWH... #SBIR #STTR
Fostering American Innovation: Insights into SBIR/STTR Programs
YouTube video by House Committee on Small Business
www.youtube.com
February 27, 2025 at 3:37 PM