The Tech Job Meltdown - Professor Axelrod

But, the Tax Cuts and Jobs Act (TCJA) of 2017 amended Section 174, effective for tax years beginning after December 31, 2021. Starting in 2022, R&D expenditures must be capitalized and amortized over 5 years for domestic research (and 15 years for foreign research… which is pretty untenable.) This change eliminated the option to immediately deduct R&D costs, increasing tax liability for companies with significant research budgets in the short term.

The short version is: this rule change has increased taxable income for businesses in the short term, as they can no longer deduct R&D costs immediately.

これも T 政権のやらかしだったのか・・・。