[TrevorFSmith]

So, we want incredibly profitable companies like Google, Microsoft, and Apple to take their software development costs and subtract that from their tax bill? These are the same companies that file patents so nobody else can use the ideas that they developed at the expense of public services. How about making it a tax break only for small and medium sized companies?

[imacomputertoo]

Fix the patent problem. Leave the r&d right off alone.