The issue around Section 174 amoritization for R&D was discussed previously on Hacker News (https://news.ycombinator.com/item?id=34627712), I'm suprised it isn't hitting the front page again as tax season is upon us.
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. https://www.wsj.com/articles/small-businesses-face-big-tax-b...
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. https://www.wsj.com/articles/small-businesses-face-big-tax-b...