
These changes require software engineering salaries to be amortized effectively, producing an artificial profit on paper for many companies.
If an IRS guidance is issued, or a bill is passed and signed that allows software engineer salaries to be deducted in the same year then this market will resolve yes.
The revision does not have to apply to the 2025 tax year.
Prior year question
https://manifold.markets/AviD/will-section-174-tax-changes-be-rev#
https://open.substack.com/pub/pragmaticengineer/p/the-pulse-will-us-companies-hire
https://www.perplexity.ai/search/c86e815d-210a-4677-841d-0caecdef9839
Update 2025-05-21 (PST) (AI summary of creator comment): A temporary suspension of the Section 174 requirement will be considered a reversal if it lasts for two tax years or more.