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Rare moment of bipartisanship. This also brings back the child tax credit.
https://news.ycombinator.com/context?id=38988189 :

>> "Since amortization took effect [ in 2022 thanks to a time-triggered portion of the Trump-era Tax Cuts and Jobs Act ("TCJA" 2017) ], the growth rate of R&D spending has slowed dramatically from 6.6 percent on average over the previous five years to less than one-half of 1 percent over the last 12 months," Estes said. "The [R&D] sector is down by more than 14,000 jobs"

Hopefully R&D spending at an average of 6.6% will again translate to real growth.

What’s the likelihood this will actually get through the Senate?
It should be none.

As in zero chance that US Senate will pass this restoration of R in R&D tax exemption over 5-year amortization.

And it won't be across the partisan line (nor party-line-ish).

But it will be a fight between Hawk and Dove over debt issues.

The debt hawks would love to see the undoing of Ryan tax cuts for the upper percentiles, to balance the debt, right?
Everyone on HN should be rooting for this bill as the current law has singlehandedly sunk many small software businesses.