The Small Software Business Alliance is a group of small technology company founders and other community members who are united to fix Section 174. Software development and other research and development must be expensable.
“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.”