[I_Am_Nous]

Seems like the main thing is rectifying what "research and development" entails and how it's taxed. Software development was grouped together with other kinds of development, which I believe would be traditional prototyping, modeling, and building test units (in a physical industry).

[rhornberger]

What I want to see is that they remove the "special case" rule for software from the line. Let us decide what is R&D and not R&D. Right now the new rule says "all" software is R&D and that is where our biggest problem lies.