The issue around Section 174 amoritization for R&D was discussed previously on Hacker News (<a href="https://news.ycombinator.com/item?id=34627712" rel="nofollow">https://news.ycombinator.com/item?id=34627712</a>), I'm suprised it isn't hitting the front page again as tax season is upon us.<p>Personally, I'll owe $100,000 in personal taxes because I own an LLC taxed as an S-Corp (pretty much my salary last year - we're small and bootstrapped). I actually told my story to the WSJ hoping that it would make a difference, but there are still not a lot of people talking about it. <a href="https://www.wsj.com/articles/small-businesses-face-big-tax-bills-from-research-deduction-change-a189b113" rel="nofollow">https://www.wsj.com/articles/small-businesses-face-big-tax-b...</a>