今天我跟summer TA的老师zoom meeting, 他是一个part time instructor, 主业是开一个tech startup
他说从2022年summer开始job market就一直不好,我说是的,根据网上看到的信息,我一直以为是outsourcing to India/AI replacement之类的 他跟我说这些其实都是小细节,作为公司老板,真正影响他不再录NG/裁员的原因是Tax Cuts and Jobs Act (TCJA),因为2022年开始研发人员的工资payment不能用来给公司抵税了,以下是chatgpt解读 从这个来看,应该是至少2027年之前都还需要消化这5年的tax deduction 积攒,不知道后边会不会有新常态,恢复job market
当然,另一方面,AI提升效率/outsourcing的影响肯定也是不可忽视的
牛人确实恒牛,虽然job market不好,但是自己确实还是认识很多人随便跳槽大包裹,我愿称他们为,出生时候就注定拿大包裹的人
The change in how U.S. companies can deduct R&D expenses — including salaries for software developers working on qualified research — was introduced under the Tax Cuts and Jobs Act (TCJA) of 2017. However, it only took effect starting in tax year 2022.
Key Change:
- Before 2022: Companies could fully deduct R&D expenses, including wages, in the same year they were incurred.
- Starting in 2022: Companies must capitalize and amortize R&D expenses over 5 years (or 15 years for foreign R&D), rather than deducting them immediately.
This includes:
- Wages paid to software developers and engineers involved in qualified R&D activities.
- Supplies used in R&D.
- Contract research expenses (subject to specific rules).
Example:
If a tech company paid $1M in R&D wages in 2022, instead of deducting the full $1M, they could only deduct about 10% in the first year (due to the mid-year convention), and the rest would be spread over 5 years.
Current Status (as of mid-2025):
- Many companies and industry groups have lobbied for a repeal or delay of this amortization requirement, but so far Congress has not passed a permanent fix.
- There was a proposal in early 2024 to restore immediate expensing retroactively, but it has not been enacted into law as of June 2025.
