Comment by siliconc0w

Read the latest notice https://www.irs.gov/pub/irs-drop/n-23-63.pdf

You can deduct internal tools, training, maintenance, data conversion activities, installation, distribution, marketing, promotion, etc.

So it's definitely worth it to use an issue tracker to tie your engineer's commits to bugs and categorize their bugs as either feature development or one of these activities.

Depending how aggressive you want to get, if a LLM builds a feature that you beta launch and the engineer fixes the LLM's mistakes to get it working you can probably argue that is correcting errors or defects in software that isn't adding new functionality and thus deductible.