Bill BBB and Section 174

Looks like a solution is on the way to the tax problems of Internal Revenue Code (IRC) Section 174:

As at

https://news.ycombinator.com/item?id=44226145

with

Tell HN: Help restore the tax deduction for software dev in the US (Section 174)

is

Companies building software in the US were hit hard a few years ago when the tax code stopped allowing deduction of software dev expenses. Now they have to be amortized over several years.

Now as at

https://www.whitehouse.gov/wire/

on the BBB (Trump calls the "Big Beautiful Bill) is in part

The bill also restores 100% immediate expensing, allowing businesses to write off investments, expansion, and modernization.

So, that provision may alleviate the effects and concerns of Section 174.