Why not claim them as: admins, devops, analysts, testers, technicians, managers? Probably few more. Its really about precisely software development roles? Don't we anyway do some of that other stuff regardless?
But if you are correct that is supremely dumb, especially in place like US.
Wouldn't "in connection" make this actually extremely broad? For example I doubt C-level executives have 0 connection to software development during the year. They likely make official or unofficial feature requests or give feedback. And if we really push that definition, if the software collected telemetry automatically from the user interactions and this data was then used to improve the software, wouldn't just using the software be connected with the development of the said software?
No, it classifies all software development as R&D by definition.
> it classifies all software development as R&D by definition
We may need to argue about the word "development", but in any case, do you have a reference for that?
https://www.thomsonreuters.com/en-us/posts/tax-and-accountin...
"In the United States, to help spawn innovation as part of the Economic Recovery and Tax Act of 1981, the Research & Experimentation Tax Credit was introduced. Although it was initially supposed to last three years as a specific incentive to encourage companies to invest in R&D, Congress recognized its value in helping businesses create more products and services.
However, it was quickly realized that this tax code made calculations for R&D complicated, especially for small businesses, which led the government to create other iterations of tax codes in order to help clarify the situation. However, not until 2017 and the enactment of Section 174 of the TCJA has there been such a comprehensive change to R&D accounting.
Indeed, before the TCJA’s enactment, businesses deducted the total amount of R&D expenditures as an expense in the taxable year. Beginning in 2022, all costs related to R&D must now be amortized over five years for US-based companies or 15 years for non-US companies."
I'm struggling to understand why we think R&D expenditure - including software development - should not be amortised?
https://www.law.cornell.edu/uscode/text/26/174
> (3) Software development
> For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.
Strictly speaking every single one of those jobs falls under that role. If you "develop" any software, which arguably includes even making or maintaining excel spreadsheets (as excel is a graphical array lang inspired by APL), then you seem to fall under this umbrella.