It permanently changes Section 174 to allow full expensing of domestic software development once again, and makes that change retroactive in many cases.
It still requires 15-year depreciation of non-domestic software development expenses, so this will significantly advantage American software developers.
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[ 2.8 ms ] story [ 18.3 ms ] threadIt permanently changes Section 174 to allow full expensing of domestic software development once again, and makes that change retroactive in many cases.
It still requires 15-year depreciation of non-domestic software development expenses, so this will significantly advantage American software developers.