Comment by rietta

This US tax code change directly impacted my small business in a very real way that was directly felt by my household. In the past, it was a big boon for us and helped me afford to pay for some open source work and experimental things that helped our customers in the long run. Now we are back to mostly doing work-for-hire consulting. Even the experimental work I am doing, I am just paying for it and writing it off as typical business expenses. I cannot afford to take the credit because that means no deduction for this year. I don't have the cash in this small business context.