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Re:Tell HN: Submit comments on IRS guidance to SEC 174 expenses by fritzo on Saturday November 04, 2023 @02:28PM (#38143802)
I guess you could say this new tax treatment incentivizes writing more stable, longer-lasting software artifacts?
Re:Tell HN: Submit comments on IRS guidance to SEC 174 expenses by s1artibartfast on Sunday November 05, 2023 @09:40AM (#38151501)
No, you don't get any extra benefit from the software lasting. The tax treatment is the same if it lasts 1 day or 10 years.

The incentive is to write software that is immediately profitable, and investing in long term projects becomes more costly.

Re:Tell HN: Submit comments on IRS guidance to SEC 174 expenses by jncfhnb on Monday November 06, 2023 @01:23PM (#38166515)
The benefit you get from code that is useful for along time is that it’s useful, for a long time.