Re:Ask HN: What is the current driver of tech layoffs?
by intunderflow on Thursday January 11, 2024 @08:34PM
(#38962369)
No it's not.
https://www.law.cornell.edu/uscode/text/26/174
> (3)Software development For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.
Most developers are fixing bugs, helping sales, keeping systems online, keeping up to date on patches, performing security scans, complying to some internal policies.