I'm trying to understand Section 174 impact especially because your friend's persistence seems like a good litmus test that positive changes are afoot. Also I have a daughter who will be looking for R&D/R&E EE position when she graduates in 2026.

Needing to amortize expenses over 15 years puts a big damper on anything corps may be excited about today but with less than 100% assurance of in the long run? Restoring the pre-2022 regime for domestic expenses only is for the most part supporting domestic workers? So your friend is back in a more familiar job market... maybe college grads too? Thanks.