Join 800+ small software business owners
and community members who've joined in

The Small Software Business Alliance is an informal group of small software business founders and other community members who are united to fix Section 174. Software development and other research and development must be expensable.

On April 18th, 2023, we sent a letter to Congress urging them to take action and make software development expensable again. That letter was signed by 594 small software businesses in all 50 states.

Our letter was mentioned in Congressional hearings and by CNBC, Bloomberg, Politico, Stratechery, and more.



Wall Street Journal logo

“A tax code change that impacts how companies account for research and development costs is walloping businesses of all sizes. At best, it is a cash flow challenge, costing large public companies hundreds of millions or billions of dollars, which finance chiefs have said could dent their R&D spending. At worst, business owners wonder if their companies will make it, with some who run small and medium-size firms slowing growth, laying off workers or dipping into personal savings to cover tax bills.”

CNBC logo

“Software startups say they were blindsided by shocking tax bills as a result of a change in law related to research and development costs, and if Congress does not provide a retroactive fix, business failures will spread throughout the industry.”

Below are just a few of the hundreds of founders and business owners who are asking Congress to take action on Section 174.

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