[eslaught]

Or any company in its first 5 years of operation. (Or any company, period, within the first 5 years of the law being introduced.)

It takes 5 years to fill the pipeline, so even if the steady state would be fine, getting to that state might be impossible.

[PaulDavisThe1st]

> Or any company in its first 5 years of operation.

No! Any company (with software development expenses) for the first 5 years after Sec 174 went into effect!