Comment by echelon

It's actively being discussed in Congress and is a part of OBBBA.

" H.R.1990 - American Innovation and R&D Competitiveness Act of 2025 "

https://www.congress.gov/bill/119th-congress/house-bill/1990...

> A bipartisan bill reintroduced in Congress last month could offer long-awaited relief to small tech companies hit hardest by an obscure federal tax change — one that many founders say is threatening their survival.

> Industry groups from the Small Software Business Alliance to the National Venture Capital Association and TECNA are backing the bill, which sits in committee. Over 100 House members have signed on. The bill would reverse the changes not just going forward, but also retroactively.

https://technical.ly/startups/r-d-tax-change-reversal-startu...

> On May 13, the House Ways and Means Committee passed “The One, Big Beautiful Bill.” This bill includes several provisions that, if enacted, will be important to businesses claiming research and development incentives:

> The bill would suspend the current amortization requirement for domestic R&D expenses and allow companies to fully deduct domestic research costs in the year incurred for tax years beginning January 1, 2025 and ending December 31, 2029.

https://www.crowell.com/en/insights/client-alerts/house-comm...

> The OBBBA suspends required capitalization of domestic research and experimental expenditures for amounts paid or incurred in taxable years beginning after December 31, 2024, and before January 1, 2030. Under the OBBBA, at the taxpayer’s election, such expenditures can be: deducted as paid or incurred under new Section 174A(a),

https://www.skadden.com/insights/publications/2025/05/the-on...