✅ Final Thoughts Friday for 2025-07-04

Unpacking the impact of 'Section 174' on offshore and nearshore software development companies

July 5, 2025

💸 + 💰 The big tech story for the week was “Section 174”

https://www.techmeme.com/250704/p12#a250704p12

While I don’t think that a regression to prior R&D related tax code will suddenly reverse software developer roster shrinkage — there will be an impact to offshore and nearshore software development companies. US company software related over-hiring is probably not going to happen (again?) as we are several years past ZIRP.

View this page on GitHub.