The Great Tech Layoff Wave: What Really Happened?
Section 174 Changes: Significant but Not Definitive The 2022 changes to Section 174 of the U.S. Internal Revenue Code represented a substantial shift in R&D tax treatment, requiring companies to capitalize and amortize R&D expenses over 5 years (15 years for foreign research) rather than deducting them immediately. While this policy change has certainly impacted … Baca Selengkapnya