大规模美丽的比尔研发税：科技行业会再次掀起招聘热潮吗？
自2022年以来，在美国，研发费用必须在5到15年内摊销。这是大型科技公司停止招聘的一个主要原因之一。
现在，《基础设施法案》（BBB）在第111002条款下对此进行了修改，允许对国内研究和实验支出的扣除。这是否意味着我们可以期待大型科技公司进行一次（暂时的）招聘狂潮？
现行法律：根据现行法律，纳税人必须在五年内扣除研究或实验支出。与在美国境外进行的研究相关的支出则需在15年内扣除。
条款：该条款允许纳税人在2024年12月31日之后、2029年1月1日之前开始的纳税年度内，立即扣除支付或发生的国内研究或实验支出。该条款还包括协调国内研究或实验支出的即时扣除与研究税收抵免的规则，明确外部研究或实验支出的处理规则，以及其他协调性变更。
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Since 2022, in the US, R&D had to be amortized in 5-15 years. That was one of the reasons (big)tech stopped hiring.<p>Now, the BBB[1] has changed that under Sec. 111002. Deduction of domestic research and experimental expenditures. Does this mean we can expect bitech to go on a (temporary) hiring spree?<p>Current Law: Under current law, taxpayers are required to deduct research or experimental expenditures over a five-year period. Research or experimental expenditures that are attributable to research conducted outside the U.S. are required to be deducted over a 15-year period.<p>Provision: This provision allows taxpayers to immediately deduct domestic research or
experimental expenditures paid or incurred in taxable years beginning after December 31, 2024, and before January 1, 2030. This provision includes rules to coordinate the immediate deductibility of domestic research or experimental expenditures with the research credit, rules clarifying the treatment of foreign research or experimental expenditures, and other coordinating changes.<p>[1] https://waysandmeans.house.gov/wp-content/uploads/2025/05/The-One-Big-Beautiful-Bill-Section-by-Section.pdf