These changes require software engineering salaries to be amortized effectively, producing an artificial profit on paper for many companies.

If an IRS guidance is issued, or a bill is passed and signed that allows software engineer salaries to be deducted in the same year then this market will resolve yes.

The revision does not have to apply to the 2025 tax year.

Prior year question
https://manifold.markets/AviD/will-section-174-tax-changes-be-rev#

https://open.substack.com/pub/pragmaticengineer/p/the-pulse-will-us-companies-hire

https://www.perplexity.ai/search/c86e815d-210a-4677-841d-0caecdef9839