[HN Gopher] OBBB signed: Reinstates immediate expensing for U.S....
       ___________________________________________________________________
        
       OBBB signed: Reinstates immediate expensing for U.S.-based R&D
        
       Author : tareqak
       Score  : 395 points
       Date   : 2025-07-05 00:24 UTC (22 hours ago)
        
 (HTM) web link (www.kbkg.com)
 (TXT) w3m dump (www.kbkg.com)
        
       | tareqak wrote:
       | > Foreign R&D must still be amortized over 15 years
        
         | macinjosh wrote:
         | Awesome, this literally could not be better for American tech
         | workers.
        
           | Den_VR wrote:
           | So payroll for R&D is now entirely tax deductible? Businesses
           | get to choose to pay taxes or do R&D for themselves?
        
             | lazide wrote:
             | Either scenario taxes are paid - it's just how and over
             | what time period.
        
               | tomrod wrote:
               | In the long run, we are all dead. 20% depreciation per
               | year for any software developed is a burden for all but
               | the largest of companies.
        
               | bobmcnamara wrote:
               | This matched capex software.
               | 
               | Weird how the depreciation schedule changes based on how
               | the software was acquired.
        
             | n_u wrote:
             | It's more about whether or not the company has taxable
             | profits for that year (importantly these are not the same
             | as real profits). I would read this article to understand
             | more about how being forced to amortize tax deductions for
             | expenses affects a business's taxes.
             | 
             | https://news.ycombinator.com/item?id=44180533
             | 
             | more info here too
             | 
             | https://news.ycombinator.com/item?id=44226145
        
             | alphazard wrote:
             | Tax deductible is a weird way of phrasing it. It's not like
             | these software companies were counting their money at the
             | end of the quarter, and then deciding to do R&D instead of
             | paying taxes. They had already paid R&D expenses to build
             | the product, which gained them revenue. Previously they
             | weren't allowed to actualize the cost of R&D all at once,
             | so the business could be losing money, and still have to
             | pay taxes on top of the loss (which is nuts).
             | 
             | This fixes the problem, so now if you spend $100 on
             | software developers, and you make $100 from the software,
             | then you have $0 income, instead of $80 income.
        
               | tomrod wrote:
               | It was also weird because people pay money on income
               | (dividend, partner payment, SCorp share, etc.) anyway, so
               | in a long term view this incentivized companies to keep
               | fewer software engineers on staff.
        
           | beebmam wrote:
           | There's also H-1B (and other worker visa) restrictions/costs
           | imposed. Overall, quite good for the American tech worker
        
             | Izikiel43 wrote:
             | Source?
        
               | beebmam wrote:
               | Extra $250 fee for visa applications:
               | https://judiciary.house.gov/media/press-releases/big-
               | beautif...
               | 
               | 3.5% remittance fees on sending money out of the US:
               | https://www.globalimmigrationblog.com/2025/06/what-are-
               | the-i...
               | 
               | Also (in above source), no ACA subsidies for H-1B visa
               | holders (and others), which likely means employers they
               | will have to pay more for health care if they want to
               | cover their immigrant workers
        
               | tareqak wrote:
               | Quoting all the fees in
               | https://judiciary.house.gov/media/press-releases/big-
               | beautif...
               | 
               | > Expansion of Immigration Fees:
               | 
               | > $1,000 asylum application fee -- first in U.S. history
               | 
               | > $1,000 fee for individuals paroled into the U.S.
               | 
               | > $3,500 fee for sponsors of unaccompanied children
               | 
               | > $5,000 fee for sponsors of unaccompanied children who
               | fail to appear in court
               | 
               | > $550 fee for work permits
               | 
               | > $500 application fee for Temporary Protected Status
               | (TPS)
               | 
               | > $400 fee to file a diversity immigrant visa application
               | 
               | > $250 fee to register for the Diversity Visa Lottery
               | 
               | > $250 visa integrity fee
               | 
               | > $100 year fee while asylum applications remain pending
               | 
               | > $100 fee for continuances granted in immigration court
               | 
               | > $5,000 fee for individuals ordered removed in absentia
               | 
               | > $1,500 fee to adjust status to lawful permanent
               | resident (green card)
               | 
               | > $1,050 fee for inadmissibility waivers
               | 
               | > $900 fee to appeal a decision by an immigration judge
               | 
               | > $900 fee to appeal a decision by DHS
               | 
               | > $1,325 fee to appeal in practitioner disciplinary cases
               | 
               | > $900 fee to file motions to reopen or reconsider
               | 
               | > $600 application fee for suspension of deportation
               | 
               | > $600 application fee for cancellation of removal
               | (permanent residents)
               | 
               | > $1,500 application fee for cancellation of removal
               | (non-permanent residents)
               | 
               | > $30 fee for Form I-94 (arrival/departure record), up
               | from $6
        
               | apical_dendrite wrote:
               | The $100/year fee while an asylum case is pending means
               | that the government is charging someone for the
               | government's own inability to process cases quickly.
        
               | Brybry wrote:
               | The House's[1] SEC. 112104. EXCISE TAX ON REMITTANCE
               | TRANSFERS. 3.5% tax became 1% in the Senate's[2] SEC.
               | 70604. EXCISE TAX ON CERTAIN REMITTANCE TRANSFERS and a
               | lot of the language changed.
               | 
               | The Senate made a lot of changes (Byrd rule also nuked a
               | lot of stuff) so old articles are of limited use to the
               | final bill.
               | 
               | I don't even know if [2] is the actual final text as
               | there is neither an enrolled or public law version on
               | congress.gov yet.
               | 
               | It's super annoying how often we can't read the final
               | text of a bill before Congress votes on it.
               | 
               | [1] https://www.congress.gov/bill/119th-congress/house-
               | bill/1/te...
               | 
               | [2] https://www.congress.gov/bill/119th-congress/house-
               | bill/1/te...
        
               | unmole wrote:
               | > 3.5% remittance fees on sending money out of the US:
               | 
               | The version of the bill that passed a 1% excise is
               | applicable " _only to any remittance transfer for which
               | the sender provides cash, a money order, a cashier's
               | check, or any other similar physical instrument_ ".
        
               | zhivota wrote:
               | Ok thank you I was really worried for a second. Capital
               | controls are on the bingo card but I was hoping it
               | wouldn't come yet.
        
               | ndiddy wrote:
               | For comparison, India taxes remittances at 20%.
        
               | kondu wrote:
               | This is not true. There's a TCS of 20%, which is an
               | advance tax payment that you can claim back in your
               | income tax returns at the end of the year, and it not an
               | additional tax. This is just a (bad) mechanism to stop
               | black money from leaving the country.
        
             | throwaway7783 wrote:
             | I don't see anything supporting this in the text of OBBB,
             | nor in the definition of domestic research expense
             | (https://www.irs.gov/pub/irs-
             | regs/research_credit_basic_sec41...). Where did you see
             | this?
             | 
             | Edit: Oh you mean costs in general, not in the context of
             | section 147
        
             | lesuorac wrote:
             | Meh.
             | 
             | If you hire H-1B you should be required to pay a fee
             | greater than it costs to educate an equivalent American.
             | Otherwise you're always in the situation where you have to
             | hire foreigners because no Americans are trained. (or in
             | reality you hire foreigners because they're cheaper for the
             | same role which this no longer makes it the case)
        
               | calvinmorrison wrote:
               | NJ, home of the H1B scam. I worked with these guys at
               | some large corporations on contract and as an employeed
               | (F500 companies). I felt bad for them. Modern serfs. They
               | lived in housing owned by you know the names of these
               | indian firms that do 'anything'. Companies love the low
               | cost, unlimited hours, and no need to hire, they're
               | contractors. they sign deals with big indian vendors to
               | provide everythingunderthesun.
               | 
               | Poor dudes are like ' this is my chance to make it in
               | America' and the high caste indian management treats them
               | like dirt.
               | 
               | The 'old boomers yelling at young people' is a myth in
               | professional America compared to the absolute screaming
               | insults you'd hear hurled at these guys.
               | 
               | And if they messed up? boom, gone, next guy flown in.
        
               | supportengineer wrote:
               | Sounds like a CRIME to me.
        
             | lukeschlather wrote:
             | IDK, sounds like it's a bunch of stupid misc. fees. So
             | instead of just raising the minimum wage for H1Bs and
             | indexing it to inflation, they raise taxes (and these taxes
             | on H1Bs don't seem like a consequential funding source.
             | They might even bring in less tax revenue than raising the
             | H1B minimum wage to where it should be if it had originally
             | been indexed to inflation.)
        
               | seany wrote:
               | Huh? Eliminating h1bs tracks better with what's going on.
        
               | autobodie wrote:
               | > _raising the minimum wage for H1Bs and indexing it to
               | inflation_
               | 
               | Huh? Not even regular minimum wage is indexed to
               | inflation. What are you talking about?
        
               | lukeschlather wrote:
               | In Washington state it is. But I'm talking about the
               | minimum salary to get an H1B visa which is $60,000. Given
               | that H1Bs are intended to substitute for skilled
               | professionals where the prevailing wage is easily twice
               | that these days, raising it and indexing it to inflation
               | seems like common sense.
        
           | earth2mars wrote:
           | Yes, but why the domestic r&d must be amortized only within 5
           | years? One way it is harder for finance to deduct all the
           | expense within 1 year or they have to amortize only within 5
           | years. In case of foreign r&d expenses though they cannot
           | detect in the year they incur but they have 15 years
           | amortize. So I don't get the benefit of. In fact if they
           | haven't touched this it could have been much better. In tcja
           | they made it worse. And they fix it partially by making it
           | deductible within the year they incur for domestic r&d. But
           | the amortization still kills it.
        
           | loeg wrote:
           | You might look at the rest of the bill.
        
         | me551ah wrote:
         | Sure, foreign R&D still gets amortized over 15 years (NPV [?]59
         | % of a full write-off, so you "lose" ~8.6 % of your R&D spend
         | in present-value terms, and only 6.7 % of the cost is
         | deductible in year 1, creating a 19.6 % cash-tax gap).
         | 
         | But offshore wages are often 50-70 % below U.S. rates:
         | 
         | * Even after the slower amortization drag, hiring at half the
         | cost nets you ~30 % total savings on R&D headcount.
         | 
         | * On a pure cash basis you only need ~20 % lower wages to break
         | even; most offshore markets easily exceed that.
         | 
         | * So the labor-cost arbitrage far outweighs the tax timing
         | penalty unless your foreign salaries are less than ~20 % below
         | U.S. levels.
         | 
         | In short: the 15-year amort rule hurts your tax deduction, but
         | 50 %+ lower offshore wages more than make up for it.
        
         | eric-burel wrote:
         | What qualifies as forein here? Employee located abroad, or
         | hiring subcontractors from other countries?
        
         | __turbobrew__ wrote:
         | How does that actually work? Most large companies open foreign
         | subsidiaries owned by the parent, for example "Microsoft" will
         | own "Microsoft Canada" and employees working in Canada work for
         | "Microsoft Canada" and NOT the main "Microsoft" company.
         | 
         | The R&D done by Canadians is booked against Microsoft Canada,
         | so in my mind the Canadian laws around R&D would apply and not
         | the USA laws of 15 years old amortization?
         | 
         | Am I missing something?
        
       | rufus_foreman wrote:
       | Actual title is "House Passes Tax Bill Sending to President for
       | Signature - Details Inside".
        
         | 9283409232 wrote:
         | I think editorializing the title is fine in this case. The
         | original headline is not descriptive and buries the part that
         | would be relevant to HN.
        
         | tareqak wrote:
         | I came across the article on Techmeme, and they used the
         | following title: "President Trump signs the One Big Beautiful
         | Bill, which allows immediate deduction of US software labor;
         | foreign R&D still must be amortized over 15 years".
        
       | n_u wrote:
       | It also classifies software development as R&D which together
       | with immediate expensing for R&D undoes the Section 174 changes
       | as far as I understand.
       | 
       | "For purposes of this section, any amount paid or incurred in
       | connection with the development of any software shall be treated
       | as a research or experimental expenditure"
       | 
       | Page 303 of bill here
       | https://www.congress.gov/119/bills/hr1/BILLS-119hr1eas.pdf
       | 
       | Original article about Section 174 tax code causing layoffs
       | 
       | https://news.ycombinator.com/item?id=44180533
       | 
       | Post from @dang with more info about Section 174
       | 
       | https://news.ycombinator.com/item?id=44226145
        
         | mjoin wrote:
         | That's nuts
        
         | tareqak wrote:
         | Page 301
         | 
         | > there shall allowed as a deduction any domestic research and
         | experimental expenditures which are paid or incurred by the
         | taxpayer in the current taxable year
         | 
         | AFAIK, there was no domestic vs. foreign R&D distinction in
         | section 174 before.
        
           | Thorrez wrote:
           | There was a domestic vs foreign distinction in the TCJA,
           | passed in 2017, which took effect in 2022:
           | 
           | > 174 to require taxpayers to amortize specified R&E
           | expenditures ratably over a five-year period for domestic
           | expenditures and a 15-year period for specified R&E
           | expenditures attributed to foreign research
           | 
           | https://www.journalofaccountancy.com/issues/2022/nov/amortiz.
           | ..
        
         | Thorrez wrote:
         | >It also classifies software development as R&D
         | 
         | The TCJA (passed in 2017) already did that (effective 2022). So
         | it sounds like this new bill is keeping that, but changing the
         | deduction rules back to what they were before 2022.
         | 
         | See this previous discussion of the TCJA:
         | 
         | > all "software development" is now an R&E expense.
         | 
         | https://news.ycombinator.com/item?id=34627712
         | 
         | (AIUI, "R&D" (research and development) and "R&E" (research and
         | experimentation) are synonyms.)
        
       | tomrod wrote:
       | If correct, this is a good thing on a generally bad, overstuffed
       | bill. Immediate expensing never should have been changed in the
       | first place, and it was always weird seeing people twist
       | themselves in knots defending it.
        
         | xp84 wrote:
         | It's an overstuffed bill because nobody will compromise on
         | anything so the only way to pass a bill that has anything even
         | remotely controversial to either party is one reconciliation
         | bill a year.
        
           | dragonwriter wrote:
           | > It's an overstuffed bill because nobody will compromise on
           | anything so the only way to pass a bill that has anything
           | even remotely controversial to either party is one
           | reconciliation bill a year.
           | 
           | No, and lots of controversial bills have passed other than as
           | reconciliation bills, and especially so during trifectas
           | where they "controversial" within the minority party but
           | broadly supported by the majority; reconciliation is
           | necessary to pass something that strains unity in the
           | majority party and is _uniformly opposed by_ (not
           | "controversial to") the minority party, perhaps.
        
             | cheriot wrote:
             | In the last 10 years, have there been more than a handful
             | of bills that got 60 votes in the senate?
             | 
             | I wouldn't like what the current congress would do without
             | the filibuster, but at this point a paralyzed system might
             | be worse.
        
               | apsec112 wrote:
               | "Despite Democrats holding thin majorities in both
               | chambers during a period of intense political
               | polarization, the 117th Congress (2021-2023) oversaw the
               | passage of numerous significant bills, including the
               | Inflation Reduction Act, American Rescue Plan Act,
               | Infrastructure Investment and Jobs Act, Postal Service
               | Reform Act, Bipartisan Safer Communities Act, CHIPS and
               | Science Act, Honoring Our PACT Act, Electoral Count
               | Reform and Presidential Transition Improvement Act, and
               | Respect for Marriage Act."
               | 
               | All of these except the first two were bipartisan and got
               | 60 Senate votes (or more)
        
               | thomquaid wrote:
               | https://www.senate.gov/reference/resources/pdf/yearlycomp
               | ari...
               | 
               | It does seem like things are trending toward less public
               | laws passing over the last decade, as well as record low
               | time in session and other congressional activity.
        
               | 9283409232 wrote:
               | The answer is to vote out politicians. Getting ranked
               | choice voting on your states ballot would go a long way
               | to fixing this. They would not have Mamdani on the ballot
               | for NY mayor if it wasn't for ranked choice voting.
               | Certain politicans know this and have made RCV illegal in
               | their state. Get RCV on the ballot for your state.
        
               | mindslight wrote:
               | RCV / Ranked Pairs of course. The IRV decision process is
               | still a relic of the two party system, with the
               | possibility for some pretty terrible strategic-voting
               | dynamics as votes diverge from just two major parties.
        
               | boroboro4 wrote:
               | Not important but Mamdani would've won without ranked
               | choice voting too, it didn't play a role in the end.
        
               | tialaramex wrote:
               | We can't know. Ranked choice changes how people vote.
               | 
               | In particular it gives people permission to vote for a
               | candidate they like but don't expect to be able to win.
        
               | AnthonyMouse wrote:
               | Score voting (or STAR) is better.
        
               | 9283409232 wrote:
               | Anything is better than what we have and ranked choice
               | voting is the most popular alternative.
        
               | AnthonyMouse wrote:
               | If you're doing a new thing anyway then it makes no sense
               | to do something worse instead of something better.
               | Popularity is determined by people; make the better thing
               | the popular one.
        
               | 9283409232 wrote:
               | It absolutely makes sense. You need buy in from the
               | public. RCV is the most known alternative and it has
               | taken a decade to get it that far. If you want to start
               | the work of informing people about STAR voting then be my
               | guess but RCV is a tremendous improvement from what we
               | have and an acceptable alternative.
        
               | AnthonyMouse wrote:
               | Most people don't actually know anything about any of
               | this. If they've heard of RCV at all their understanding
               | of it is at the level of "it's something different than
               | the status quo and supposedly better". You could swap in
               | STAR and they mostly wouldn't even notice that you've
               | changed anything. But you'd notice the difference in the
               | election outcomes, in a good way.
        
               | 9283409232 wrote:
               | Enough people know about it that it has been put on
               | ballots in several states and has had strong pushes in
               | other states while STAR hasn't at all. If you want to get
               | outside and start informing people about STAR then please
               | do but RCV has a decade long head start and is the path
               | of least resistance.
        
               | nerdsniper wrote:
               | Personally I think "approval voting" is almost as good as
               | RCV but orders of magnitude easier to sell to the public.
               | 
               | There's just a checkbox next to each candidate and you
               | check the box next to any candidate you're "okay" with.
               | Results in the most "okay-est" candidates getting elected
               | so when the winner is announced everyone goes "...okay."
               | 
               | Also could make primaries less important, because
               | multiple candidates from a party could theoretically run
               | for the general election without splitting votes.
               | 
               | Communication is easier because in RCV the candidate who
               | gets the most #1 votes doesn't necessarily win which
               | could lead to a loss of confidence in the system. Its
               | very easy to tell the American public "this guy got the
               | most checkmarks" and no one gets confused.
        
               | 9283409232 wrote:
               | If I recall the problem with approval voting is that it
               | is much easier to tamper with than RCV. Filling in an
               | empty bubble is a lot easier than changing the order of
               | ranking on a ballot
        
               | nerdsniper wrote:
               | That's a good point. Seems like that could be a problem
               | for current ballots too - add a second checkmark to
               | invalidate ballots voting for the "other" guy. Doesn't
               | seem to be a widespread issue, but detecting it for
               | current ballots would be more obvious.
               | 
               | Maybe that breaks this idea. Maybe ideally you'd maybe
               | want a touchscreen+printer to fill in the bubbles with
               | printer ink and show it to the voter for them to double-
               | check before putting in the stack (or, if wrong bubble
               | filled, put it in rejected stack).
               | 
               | Would love more feedback from people to get a better
               | sense of all pros and cons.
        
               | FireBeyond wrote:
               | > Certain politicans know this and have made RCV illegal
               | in their state.
               | 
               | That would be Republicans.
               | 
               | While Democrats have pushed across multiple states for
               | changing voting mechanisms, Republicans in eleven states
               | have pre-emptively banned any and all use of RCV at any
               | level within the state.
        
               | a_wild_dandan wrote:
               | What does that matter? We're talking trifectas here, not
               | supermajorities. The filibuster is a cute remnant of
               | "decorum." It's a vestigial rule which will disappear
               | when too inconvenient. (Fun question with not-so-fun
               | answers: why isn't the filibuster gone already?)
        
               | ethbr1 wrote:
               | > _(Fun question with not-so-fun answers: why isn 't the
               | filibuster gone already?)_
               | 
               | Because both parties are scared eventually the other
               | party will be back in the majority.
        
               | actionfromafar wrote:
               | So it seems like a good canary? If it's removed, the
               | ruling party is no longer afraid it will be ever removed
               | from power.
        
               | Spivak wrote:
               | Because I don't think it's vestigial, I think it's
               | serving an important function of governance that never
               | made it into the official rules but is nonetheless
               | necessary as a stabilizing effect. It doesn't have to be
               | the filibuster but something ought to provide the effect.
               | It should be easier to block legislation than to pass it.
               | It wouldn't be a good thing if you could have huge policy
               | swings when a 51-49 becomes 49-51. Being able to, with
               | effort, demand specific pieces of legislation reach a
               | higher bar biases us toward the status quo.
        
               | margalabargala wrote:
               | Absolutely. Many bills in the Senate in that time have
               | gotten over 90. Here's one that passed 95-2 that I picked
               | at random.
               | 
               | https://www.congress.gov/bill/118th-congress/senate-
               | bill/870...
               | 
               | A lot of what happens in Congress is obvious to do and
               | everyone agrees. While the media certainly focuses on the
               | handful of things the two parties are at odds over, most
               | of the lawmaking done by Congress is not controversial
               | between parties, and is simply passed, so we don't hear
               | about it.
        
             | sugarpimpdorsey wrote:
             | The last time something like that happened was probably the
             | Patriot Act.
        
               | Calavar wrote:
               | The 2024 Ukraine defense funding bill passed despite
               | having < 50% support in the majority party in the House,
               | and it was not part of a reconciliation.
        
               | rpiguy wrote:
               | Affordable Care Act (Obamacare) was the most sweeping
               | legislation ever passed via reconciliation.
        
               | apsec112 wrote:
               | Obamacare was passed via regular order (60 Senate votes),
               | not reconciliation. There was a follow-up package to
               | tweak it that passed via reconciliation in 2010, but the
               | original bill was regular order. It's the only (very
               | brief) window where one party has held 60 Senate seats
               | since 1977.
        
           | pfannkuchen wrote:
           | It seems like a more formalized quid pro quo system is needed
           | so that political favors can be split across bills and relied
           | upon. This sort of thing seems to be human nature, it doesn't
           | help anyone to pretend in the procedural rules that it
           | doesn't happen.
        
             | disgruntledphd2 wrote:
             | This was called pork when it used to happen and people were
             | very angry about it.
        
           | onlyrealcuzzo wrote:
           | Which is why we need to get rid of reconciliation and go back
           | to actually needing to get compromise, but hell will freeze
           | over twice before that happens.
        
         | earth2mars wrote:
         | This. TCJA removed it and OBBBA restored it. What am I missing
         | here
        
           | lesuorac wrote:
           | It lets you claim BBB doesn't increase the budget by as much
           | as it'll ultimately do.
           | 
           | By having a bunch of random provision in BBB that generate
           | revenue it lowers it's impact on the defect and then you can
           | repeal them later on after passing BBB.
        
           | rhinoceraptor wrote:
           | Classic 45-47 maneuver, first create a problem. Then solve
           | it, often poorly and incompletely. Finally, claim victory,
           | another 300 IQ 5D chess move in the books.
        
             | FireBeyond wrote:
             | Or set a little timing booby trap. Like in this, "We're
             | going to cut Medicaid, but only after the midterms, so if
             | you start screaming about it, we'll blame the Dems for it."
        
         | mindslight wrote:
         | Twisting not required. Depreciation straightforwardly applies
         | to every other business capital expenditure. Hire someone to
         | put a new roof on a rental property, and you're out the tens of
         | thousands of dollars cash while only getting an immediate
         | deduction for one thirtieth of the value. If you were expecting
         | to pay that cash out of income, it's effectively a realized
         | income and then reinvestment.
         | 
         | The recent (-ly undone) change went against decades of how
         | things were, was crippling for medium size cashflow-positive
         | startups, effectively increased taxes, etc. But it was really
         | just a straightforward application of the general principles
         | that apply to most everything else.
        
           | djoldman wrote:
           | ?
           | 
           | This applied to salaries, it wasn't a capital expenditure as
           | "capital expenditure" has traditionally been defined.
           | 
           | This was an operational expense.
        
             | mindslight wrote:
             | Yes, salaries spent to build a capital asset. Half the cost
             | of a new roof is paying salaries, right? And yet, you still
             | depreciate the whole value of the completed thing, not just
             | the cost of the input materials. If you hire the roofers
             | yourself as employees, you're still supposed to be
             | accounting this way - although obviously there are many
             | ways to fudge it.
             | 
             | The point is that building a piece of software that is
             | going to be in use for several+ years is creating an asset.
             | It just goes against our intuition since this industry is
             | so driven by fast fashion, and the bookkeeping of specific
             | components, their depreciation schedules, early end of
             | life, (etc) seems like needless complexity.
        
               | creato wrote:
               | At least 50% of time on every software team I've ever
               | been on was spent on maintenance and fixing bugs.
               | 
               | You _can_ expense such time as opex, but it has to be
               | justified, and that 's often difficult to do. Did you fix
               | a bug by refactoring some code to avoid the problem? Is
               | that capex or opex? Can you convince the IRS of such?
               | 
               | The old (and now new) rules eliminated this accounting
               | game and uncertainty.
        
               | mindslight wrote:
               | Sure. I get that having to facilitate accounting takes
               | away from programming, and that nothing is cut in dry
               | with the IRS. I'm not even a fan of the general idea of
               | mandatory depreciation schedules, seeing depreciation as
               | more of an artifact that fell out from double entry book
               | keeping's proliferation of different types of accounts.
               | My only point was that this is just the same regime that
               | everything else has to deal with.
               | 
               | For example if you pay someone to fix a leaky roof and
               | they replace a section of a given size, can you call it a
               | repair/maintenance expense or should you be depreciating
               | it as an improvement to the building? Can you convince
               | the IRS of such? The only reason this has more
               | straightforward answers is that accountants have been
               | answering this question longer.
        
               | eastbound wrote:
               | The debate is the duration of the capex in software. The
               | law will oscillate between "Software lasts 15 years!" and
               | "basically throw-away".
               | 
               | At this moment, the law came back to 1-year deprecation.
        
               | mindslight wrote:
               | " _1-year deprecation [sic]_ " would mean that salaries
               | paid in the second half of the (fiscal) year are only
               | half deductible in that year, and half in the next.
               | 
               | But seriously what is with this trend of throwing out
               | simple reframings as if they're insightful on their own?
        
             | tomrod wrote:
             | While accurate, capex captures the building of things, like
             | hiring a company (that pays salaries) to build a factory.
        
           | AnthonyMouse wrote:
           | > The recent (-ly undone) change went against decades of how
           | things were, was crippling for medium size cashflow-positive
           | startups, effectively increased taxes, etc. But it was really
           | just a straightforward application of the general principles
           | that apply to most everything else.
           | 
           | The error was in reconciling them by getting rid of it for
           | software R&D instead of allowing other business expenses to
           | be deducted when they're paid for as well.
           | 
           | For large stable incumbents that have the same expenses every
           | year, the difference doesn't matter except in the first years
           | after you make the change, because it doesn't matter if you
           | deduct all of this year's expense this year or 5% of each of
           | the last 20 years' expenses this year, they add up to the
           | same deduction every year.
           | 
           | Where it matters is for new challengers, because they don't
           | have arbitrarily many years worth of legacy expenses to
           | deduct, so their deduction in their first year will be less
           | than their incumbent competitor's.
           | 
           | It also creates a disincentive (or competitive disadvantage)
           | to increase long-term investments. If some existing company
           | had been making a $5M investment every year but is now facing
           | new foreign competition and needs to increase it to $10M in
           | order to stay competitive, they're in the same position as
           | the upstart. Moreover, then they may not be able to do it,
           | because they were going to have to run lean and divert the
           | $5M profit they usually make to increasing their capital
           | investments, but then the government is expecting tax on most
           | of that $5M which means they can't spend it this year it even
           | though it's ultimately a deduction.
           | 
           | Notice what this does specifically in the case of real
           | estate: If rents start going up the normal incentive is to
           | build new housing, but now you have to put out all the money
           | to build a new building in year 0 and not get to deduct it
           | for decades. Is that the incentive we want? Probably not.
        
             | mindslight wrote:
             | Sure, a lot of that understanding was included in my
             | recognition of the downsides.
             | 
             | The fundamental dynamic is that the government wants there
             | to be a forcing function on having to actually realize
             | profits, so that taxes have to be paid in a timely fashion.
             | They don't _want_ people to be able to reinvest all of the
             | effective profit and keep kicking the can into the future
             | indefinitely. Capital gains and retirement plans are
             | exceptions, each for their own reasons.
        
               | AnthonyMouse wrote:
               | > The fundamental dynamic is that the government wants
               | there to be a forcing function on having to actually
               | realize profits, so that taxes have to be paid in a
               | timely fashion. They don't _want_ people to be able to
               | reinvest all of the effective profit and keep kicking the
               | can into the future indefinitely.
               | 
               | I would have to question whether that is actually a good
               | policy.
               | 
               | To begin with, it doesn't work unless you do it
               | consistently, which they don't. Then businesses defer the
               | taxes anyway, and you get huge market distortions because
               | it majorly affects where investments go, e.g. we're then
               | lacking for sufficient housing construction because it's
               | heavily disfavored by the tax code over alternatives. But
               | doing it consistently also doesn't work because many of
               | the industries that have exemptions have them because
               | they would implode without them. In particular, anything
               | that experiences significant foreign competition would be
               | screwed as soon as the other country does it the other
               | way. It would also create bad incentives -- you'd have to
               | get rid of the retirement deferral, damage everyone's
               | retirement savings and create perverse incentives for
               | immediate spending over saving/investing.
               | 
               | Moreover, the main reason we use an income tax instead of
               | a consumption tax is in order to have a progressive rate
               | structure. If you want to put a different effective rate
               | on someone who spends $1M/year than someone to spends
               | $10k/year, a merchant collecting the tax at the point of
               | sale wouldn't know what rate to charge. (There are also
               | other ways to achieve this, like combining a flat
               | consumption tax with a UBI to achieve the desired
               | effective rate curve, but that's a more systemic change.)
               | 
               | But if you allow business expenses to be deducted
               | immediately, that's another path to having a consumption
               | tax with a progressive effective rate curve. The rate can
               | be higher for the people who spend more but you still
               | have to pay the tax when you want to buy a yacht or a
               | personal mansion. It also gives you a way out of the
               | "they borrow money to avoid realizing capital gains"
               | thing: Make the loan taxable income in the year it's
               | taken out and a deduction in the year it's paid back, but
               | if it's a business loan then you get a canceling
               | deduction when you take it out and invest it (and the
               | same for e.g. student loans), which makes it so you can't
               | spend the money on personal consumption without paying
               | the tax.
               | 
               | Meanwhile if you always reinvest 100% of profits then you
               | don't pay tax until you stop, but _that 's what we want
               | them to do_. Build housing, hire people, invent things,
               | donate to charity. These things are tax deductions on
               | purpose.
        
               | mindslight wrote:
               | > _But if you allow business expenses to be deducted
               | immediately, that 's another path to having a consumption
               | tax with a progressive effective rate curve_
               | 
               | If I had written a longer comment, I was going to go in a
               | similar direction. But I think it's a bit fallacious to
               | be talking about that when it would make the tax code
               | even more lopsided to heavily taxing wage earners. Like
               | when you buy a car to be able to get to work, you can't
               | even deduct that from your earnings even though it is a
               | necessary expense for being able to earn that income. If
               | that last part were changed - both with direct deduction
               | of things like living expenses and also unrestricted
               | traditional IRA contributions/withdrawals, then it would
               | make sense to start talking in terms of moving towards a
               | de facto consumption tax. But without doing that, it just
               | seems like a rallying cry to further reduce taxes on the
               | investment-owning classes.
               | 
               | (I'm using the word "deduct" in the business tax sense of
               | direct subtraction, not the personal income tax sense
               | where your expenses have to rise above the level that is
               | otherwise a personal exemption. Being able to deduct so
               | many specific expenses would of course end up placing a
               | heavy bookkeeping burden on individuals, though)
        
               | phonon wrote:
               | ...and 1031 Exchanges. People defer profits on real
               | estate across generations, now.
        
             | trollbridge wrote:
             | The immediate effect of this is that one of my customers
             | simply cranked up the amount they can spend on R&D this
             | year by the amount of the tax savings. Which is
             | substantial, because they were only planning to expense 20%
             | of what they would pay us, and budget paying about 25% in
             | income taxes on the rest.
             | 
             | So out of $100,000, that's $17,600 more in spending, or a
             | 17.6% increase. And they can expense that extra $17,600
             | too.
        
         | tossandthrow wrote:
         | > Immediate expensing never should have been changed in the
         | first place
         | 
         | This is indicative of ignorance. There is a reason why we have
         | these rules.
        
           | tomrod wrote:
           | Please expound
        
             | tossandthrow wrote:
             | Ofcause.
             | 
             | Fundamentally there are reasons why we don't allow
             | companies to funnel all operational profits into capital
             | assets without them paying taxes.
             | 
             | An analogy would be a company that used all their profits
             | to extract gold from the ground such that they get the
             | labor worth of gold out. In doing so they would effeciently
             | dodge paying taxes of their profits.
             | 
             | Now back to your comment: you portray it is as only good
             | that this law was changes . And in doing so you leave out
             | these details that essentially leads to instantiating laws
             | like these.
        
               | rsync wrote:
               | Your analogy suggests a deferment of taxes paid but not
               | elimination.
               | 
               | In your example, they still own all the gold and would
               | eventually pay taxes on any liquidation.
               | 
               | I bring this up because I, too, am as interested in your
               | parent to know the original inspiration for these parts
               | of the tax code...
               | 
               | Further: I have a suspicion that this should be applied
               | differently to C-corps vs. pass through entities in the
               | same way that corporate taxes and retained earnings
               | are...
        
               | tossandthrow wrote:
               | The depends on how you implement it.
               | 
               | You could also just don't allow to deduct taxes on the
               | work out into digging out the gold.
               | 
               | In the end I do not care. But i feel like people would be
               | equally ignorant if it was proposed to tax the software
               | in other ways (eg VAT on the derived services from
               | operating).
               | 
               | Regardless, these are the discussions to have.
        
           | trollbridge wrote:
           | Sure, but not allowing expensing of software R&D was asinine.
        
       | lsllc wrote:
       | Looks like prior years can be caught up with:
       | 
       | > Companies with capitalized domestic R&D expenses from 2022-2024
       | can elect a catch-up deduction, which could significantly improve
       | cash flow for firms engaged in innovation.
        
       | umeshunni wrote:
       | The 2nd most annoying thing about section 174 was all the time
       | you had to spend classifying each engineer's time spent as R&D or
       | 'internal software'. At my last company, every year, me and my
       | engineering lead counterparts would spent almost a day reviewing
       | each engineer's JIRA tickets to reconstruct how much of their
       | time was spent on R&D vs internal software.
        
         | supriyo-biswas wrote:
         | At a previous employer, they used to have this process where
         | they would classify each project as being in active development
         | or being in maintenance, and even the tiniest bit of
         | development work required the "initiation" of a "project" with
         | budget planning and approvals.
         | 
         | At the time I dismissed it as a bureaucratic process invented
         | by the company; after all, they had no dearth of leaders adding
         | bureaucracy to systems for the purpose of empire-building and,
         | to a lesser extent, asserting self-importance. However, upon
         | reading about Section 174, it made some sense, and I wonder
         | whether they might just get around to removing these processes.
        
           | viraptor wrote:
           | > and even the tiniest of development work required the
           | "initiation" of a "project" with budget planning and
           | approvals.
           | 
           | That's fully automateable though, right? Sounds like my
           | script to upload a PR, create a JIRA ticket with the same
           | name, link them up, auto-Done on merge.
        
             | samrus wrote:
             | You cant automate the tactical assessment of "do we want to
             | incur this tax?" Not easily anyway
        
               | viraptor wrote:
               | I meant most of the process and boilerplate being
               | automated. Someone still has to go through the
               | rubberstamping process, but at least the BS and clicks
               | can come from the BS and clicks generator.
        
             | supriyo-biswas wrote:
             | At the company I was speaking of, the business approval
             | step involved many internal (and sometimes external
             | meetings) and preparation of a feature and OKR document.
             | 
             | While this was the obvious way of doing things there,
             | without this project step I also don't think it'd have been
             | regarded as a valid classification step for tax purposes.
        
         | Cipater wrote:
         | >was all the time you had to spend classifying each engineer's
         | time spent as R&D or 'internal software'
         | 
         | > every year, me and my engineering lead counterparts would
         | spend almost a day
         | 
         | This is quite funny. Not even a day, almost one.
        
         | monster_truck wrote:
         | Why would you waste time doing this when you could just make
         | shit up?
         | 
         | And just to clarify, that has been the MO any time I've been
         | told to do this. If it's actually important they wouldn't want
         | your numbers
        
       | johncole wrote:
       | I think we will see this lead to a boost in software developer
       | employment.
        
         | Spartan-S63 wrote:
         | I'm hoping so, too, along with another boost in salary growth
         | since they're immediately expensable.
        
         | lsllc wrote:
         | Might even ameliorate some of the corporate RTO efforts and now
         | s/w devs will have more employment choice and a presumably more
         | vibrant job market.
        
         | mlinhares wrote:
         | I doubt it, the narrative is that software engineering is dead
         | and everything will be replaced by AI, so that salaries can
         | continue to be depressed. Just like the original passing didn't
         | really cause much trouble in the general market this repeal
         | will mostly just produce more shareholder value.
        
           | x3n0ph3n3 wrote:
           | It's always been a nonsense narrative with lack of grounding
           | in reality.
        
           | seattle_spring wrote:
           | Anyone who knows anything about software and has used AI for
           | more than 24 hours knows that AI won't be "replacing"
           | software engineering anytime soon.
        
             | ldjkfkdsjnv wrote:
             | ive been coding 5+ hours a day almost every day for 15
             | years. i think ai will replace 70% of SWE in the near
             | future. not employement, but 70% of the current work done
             | by engineers
        
               | hightrix wrote:
               | Agreed. I see AI as a major tool upgrade in the same way
               | the IDE was an upgrade from text editors. It will quickly
               | replace the need to do trivial things and greatly reduce
               | the time needed to do complex things.
        
               | jnfno wrote:
               | I've been coding 5+ a day since the late 80s
               | 
               | And I agree. Because ultimately we don't need that much
               | code in the first place. We need robust data sets.
               | 
               | AI models will enable the data driven machine state
               | dream. Chips that self improve models will boot strap
               | from them and rely on humans to iteratively improve
               | updates.
               | 
               | Coding like it's 1970 in the 2020s and beyond is not that
               | high tech.
        
               | zeroonetwothree wrote:
               | I don't even spend 70% of my time coding. I suspect
               | that's common and looking at data it's more like 25% on
               | average. So even if it replaces 100% of coding (unlikely)
               | that's the extent of the gain.
        
               | distances wrote:
               | Agreed, seems it's a great day if I get close to 50% of
               | coding time. The rest is various meetings, communication,
               | and code review.
               | 
               | And even with reviews you can currently plausibly
               | automate only the code correctness check part, the juicy
               | part of reviews is always manual testing of the change
               | and doing the logical reasoning if the change is doing a
               | meaningful thing. And no, the ticket with the spec is not
               | a reliable source of this info for an LLM as it's always
               | just a partial understanding of the concept.
        
               | kasey_junk wrote:
               | Some of my biggest productivity gains with llms come from
               | areas that aren't coding. Research, summation,
               | communication and operational issues have all seen pretty
               | dramatic improvements for me when adding llms.
               | 
               | I don't think ai will replace the career of software
               | development but I do think the tools we will be using to
               | to it will be dramatically different.
        
               | AnthonyMouse wrote:
               | At which point you're potentially looking at Jevon's
               | Paradox.
               | 
               | Software developers do X and Y. AI thing can now do X, so
               | it's used for that, and it's cheaper, so the number of
               | projects increase because you get more demand at a lower
               | price. Those projects each need someone to do Y.
        
             | akmarinov wrote:
             | Hard disagree, I've been agentic coding the past couple of
             | months and have written maybe 100 lines doing this for a
             | living.
             | 
             | The rest is coming up with SDDs and reviewing AI's code.
             | 
             | I can easily see most devs, doctors and lawyers automated
             | away in the next couple of years.
        
               | throwawaysleep wrote:
               | Very much agree.
               | 
               | I am overemployed with 3 dev jobs at once. AI is writing
               | virtually all my code and letting me nap all day.
               | Eventually that will end once people see the power of
               | them.
        
               | coffeebeqn wrote:
               | Either we have wildly different difficulty levels at our
               | jobs or this is bs. I tried the agents (I get access to
               | basically all state of the art from my company) and they
               | still have all the same issues of agents from a year
               | back. Each step gets more chaotic and the end result is
               | always that I end up reverting the over complicated mess
               | it made and writing it myself. One-offs with lots of
               | context still sometimes work.
               | 
               | Even a perfect eval loop like failing tests end up 80% of
               | the time with them creating something way too complicated
               | since they solve one visible but not root issue at a time
               | and build on top of that hacky foundation until again I
               | end up reverting it all
        
               | akmarinov wrote:
               | Yeah - that's the hard part now - dialing things down to
               | eliminate the divergent paths the AI can take to
               | implement what you want.
               | 
               | You can tell it "implement feature X" and it'll go and do
               | whatever's easiest for it, often something dumb, that's
               | when people usually think "it's dumb, won't replace devs"
               | and give up. Or you can nail down your requirements by
               | talking to it and describing what you're looking for,
               | often it comes back with things you hadn't considered or
               | ways of doing things you didn't know. Then just tell it
               | "implement this SDD" and watch it one shot it in an hour
               | or so.
               | 
               | There's also pain points - some languages like Swift have
               | changed so often and there's little open source code to
               | train on out there, so it's on the worse side if you do
               | iOS development.
               | 
               | It's a new skill that needs working at, but in the end
               | your output is significantly increased.
        
               | seattle_spring wrote:
               | > in the end your output is significantly increased.
               | 
               | The claim you're arguing against is that AI will replace
               | software engineering as a discipline. Seems like you're
               | instead saying that it will increase developer
               | productivity, which no one disagrees with.
        
               | akmarinov wrote:
               | Well yeah, if you have one senior with the power of 2-3
               | AI agents - you don't need juniors or sometimes mid
               | developers at all. Let's say you're Whatsapp and your 20
               | people develop the app, well now you need 5 at most for
               | the same workload.
               | 
               | Obviously we're not yet at the point where the CEO can
               | enter "build me the next Uber" in Claude Code and watch
               | the stock price go up.
        
               | seattle_spring wrote:
               | I'd love to get access to codebases made entirely with
               | agentic coding that people deem a success. Everything
               | they've suggested for me beyond trivial work has been
               | wildly overcomplicated.
        
             | mlinhares wrote:
             | That doesn't matter, what matters is making the narrative
             | stick.
        
           | BobbyJo wrote:
           | Original passing didn't cause much trouble because the
           | provision didn't take effect til 4 years later.
        
         | noodletheworld wrote:
         | Are you being serious or sarcastic? I cant tell.
         | 
         | Seriously, that seems unlikely.
         | 
         | Changes like this may have an impact on employment but it's
         | impossible to observe the results in a vacuum.
         | 
         | Given that most large companies are towing the "AI means less
         | jobs required" line, it seems likely that this will, at best,
         | modestly slow the rate at which companies divest themselves of
         | software developers.
         | 
         | I cant see any reasonable reason, in a broader context, this
         | would have a meaningful impact.
         | 
         | (Yeah yeah, AI means more jobs one day maybe, but right now
         | that is categorically not true, and the future is always pure
         | speculation, but in the near term, the impact of this seems
         | like it probably wont be material to me; maybe a small
         | reduction in the number of layoffs)
        
           | BobbyJo wrote:
           | > I cant see any reasonable reason, in a broader context,
           | this would have a meaningful impact.
           | 
           | A significant amount of software dev employment is in
           | startups. Companies that are spending on development, but
           | aren't making much money yet, will see a huge benefit from
           | this. The change in tax liability could mean a single seed or
           | series A round paying for an extra 1-2 devs.
        
         | kelnos wrote:
         | At best it will undo _some_ of the decline over the past 2-3
         | years.
         | 
         | This "solution" is to a problem the GOP created themselves
         | during Trump's first term, when they made the R&D deduction
         | stuff expire in 2022.
        
       | agwa wrote:
       | As a small software business owner, I have to agree with Michele
       | Hansen (who spent 2 years advocating on behalf of small software
       | businesses for this very change): "we're finally going to get
       | Section 174 relief, and I couldn't be angrier"
       | https://www.linkedin.com/posts/mjwhansen_it-looks-like-were-...
        
         | yieldcrv wrote:
         | I disagree, every rider was independently lobbied for and the
         | outcome would be the same if passed separately by Congress or
         | as a rider in a larger bill like it was.
         | 
         | There is no reason to have cognitive dissonance over it.
        
           | acheron wrote:
           | It proves they never actually cared in the first place, it's
           | just arguments as soldiers.
        
           | edaemon wrote:
           | If every rider was independently proposed the outcome
           | wouldn't be the same, reconciliation wouldn't apply and 60
           | Senate votes would be required to pass them.
        
             | yieldcrv wrote:
             | decent point
             | 
             | two counteracting forces:
             | 
             | The senate parliamentarian decided they could be in the
             | reconciliation bill
             | 
             | and outside of the reconciliation bill, believe it or not,
             | Congress does pass other bills over the 60 senate vote
             | threshold
             | 
             | This R&D one would be a decent candidate
        
           | AnthonyMouse wrote:
           | If you have a huge omnibus bill that has a good thing that
           | the representative's constituents want, and then a mountain
           | of burning trash attached to it, and the representative votes
           | for the bill, they can defend the vote as getting the thing
           | their constituents wanted.
           | 
           | If you make them each a different bill and then the
           | constituents want to know why they voted in favor of the hot
           | garbage _by itself_ , how can they answer?
        
         | benreesman wrote:
         | Yeah. This is a tough one. Its a really bad bill that happens
         | to also be the best thing that could happen in the economic
         | life of most any programmer.
         | 
         | This is going to make a lot of people's lives a lot worse and
         | I'm against it even though it's an absurd windfall for me and
         | people like me.
        
           | doctorpangloss wrote:
           | Not sure if this is an absurd windfall... It aligns software
           | developers with the guild professionals, like dentists and
           | lawyers, who had an economically equivalent benefit via S
           | corp distributions. Except to get this one, you have to pay a
           | royalty to someone to write your technical narrative.
        
             | benreesman wrote:
             | I got more inbound recruiter email in the last week than in
             | the two years up until last week.
             | 
             | Everyone's BATNA just skyrocketed. What you choose to do
             | with a huge surge in your pricing power is up to you, but
             | you have it.
        
           | andrepd wrote:
           | Yeah. Not gonna lie it's a bit obscene watching people in
           | this thread revelling that their absurdly highly paid jobs
           | will become even more highly paid, given what's at stake.
        
             | benreesman wrote:
             | When the hammer fell in late 2022 / early 2023 I was out of
             | work for the first time in 20 years of uninterrupted
             | employment without one day of unemployment. Having just
             | carried my family (financially) through a bereavement that
             | left people effectively unable to work (there are a zillion
             | expenses you don't think about) I was also running on fumes
             | myself, and I very rapidly surmised that I was going
             | bankrupt : I had a cost structure that takes a minimum of a
             | year to change and I had just gotten done telling the
             | Valley where to stick their millions a few years earlier.
             | 
             | So for me this is like, the end of a period where
             | contrarian hackers can be passed on at arbitrary ability in
             | a way that has no lower limit: there is no bottom now and
             | there is no safety net.
             | 
             | But I had about a decade of just never having to care about
             | money at all before that, so maybe there's some karma in it
             | too.
             | 
             | For me this is like, OK I'm definitely not going to get
             | frozen out of work with no place to live anymore, and I'd
             | be lying if I said I didn't sleep easier last night than I
             | have in a while.
             | 
             | But even from that vantage point, I oppose the passage of
             | this bill and will argue to see it overturmed: the people
             | who it hurts are more vulnerable still.
        
         | Thorrez wrote:
         | Is the girl in the picture going to lose coverage? If yes, what
         | part of the OBBB is going to remove her coverage? If not, then
         | why go into all this detail about her if she's going to keep
         | her coverage?
        
           | GenerWork wrote:
           | Nobody can answer any of these questions because they've been
           | misled by misinformation which has ironically been promoted
           | by the same people who bleat about misinformation on a daily
           | basis.
        
       | ttul wrote:
       | Meanwhile, in Canada, not only can you expense R&D, but there is
       | a cashable tax refund that will give you back about 60% of your
       | developers' salaries...
        
         | sMarsIntruder wrote:
         | I hate to see this, but you're comparing two completely
         | different systems. Like it or not, but Canada is much more
         | "socialist", you can't expect it in any case to be like US or
         | viceversa.
        
           | whatshisface wrote:
           | I saw a chart that added the market value of government
           | support to income for US persons, and it used the term
           | "household resources." I'd like to see a table of household
           | resource distributions for Canada and the US.
        
           | cbsmith wrote:
           | Canada is "much more socialist" in that it has socialized
           | medical insurance. Aside from that, it's maybe a _tiny_ bit
           | more socialist, though one could argue it 's not more
           | socialist at all.
           | 
           | The systems are different, but saying they are completely
           | different is really a stretch. There's a GST that the US
           | doesn't have, which is, ironically, a regressive tax. If you
           | ranked the tax code of countries by similarity to the US tax
           | code, I'm not sure Canada would be at the top of the list,
           | but it wouldn't be that far down.
        
           | llm_nerd wrote:
           | Canada is much more socialist, in your take, so it has more
           | programs for corporations and private enterprise? Huh? This
           | is nonsensical.
           | 
           | Further, it's incredibly difficult to quantify countries on
           | this purported socialism scale. Sure, Canada has universal
           | healthcare like every single developed country but the US,
           | but otherwise it's much more of a mixed bag. The US has
           | always been vastly more "socialist" than its advocates think
           | -- the military is a colossal make work project and is
           | straight out of Soviet doctrine for central planning -- and
           | of course the entire agricultural industry exists under a
           | massive subsidization regime, but under the current
           | administration....whoa.... There is no Western country that
           | has a central planned economy, with a president that is
           | taking direct control of corporations (US Steel) and
           | demanding ownership of corporations (TikTok), while enlisting
           | private executives as members of the military exactly like
           | China
           | (https://www.theguardian.com/technology/2025/jun/25/meta-
           | exec...), all while saying the entire economy is a "store"
           | that he has sole control over. Absolutely no one in the US,
           | looking very Stalinesque ala the late 1930s, should be
           | throwing stones about socialism.
        
           | ttul wrote:
           | I suppose it takes living in both countries to really just
           | whether Canada is "much" more socialist. The US has a lot of
           | socialism in the form of generous disability income
           | replacement programs, Medicare and Medicaid, SNAP, and the
           | like. Canadian provinces must implement a single payor
           | medical insurance program within certain parameters, but
           | dentistry - bar a very new and very small federal program -
           | is fully private. And pharmaceutical pricing is largely free
           | market.
           | 
           | When you zoom in on some of the Big Beautiful Bill's new
           | programs, they appear more "socialist" than anything
           | Canadians have ever enjoyed.
        
         | anovikov wrote:
         | So it means that indirectly, developers' salaries are not a
         | taxable income in Canada if they are working on R&D? Meaning,
         | they do pay taxes on their income, but their employer gets
         | those taxes back, so if tax is 60%, the employer could pay 250%
         | of what they'd pay otherwise, get 150% back, then the developer
         | pays 150% of taxes, and gets 100%, so in effect the salary is
         | tax-free. Is that what you meant to say?
         | 
         | If so, it sounds almost too good to be true. Why aren't all
         | startups in Canada?
        
           | nickff wrote:
           | There are many limits on SR&ED, and the reporting/auditing
           | process is burdensome. Canada also suffers from a variety of
           | other inconveniences, mostly related to its dependence on
           | resource extraction-related industries.
        
             | ttul wrote:
             | It's not terrible in comparison to the scale of the
             | benefit. Just outsource the report writing to KPMG or
             | another capable and reputable accounting firm and you'll
             | survive audits and it won't kill your team. I would say
             | over the years, SRED has helped us become better at
             | managing the efficiency of dev.
        
           | throwawaysleep wrote:
           | Canada's lack of startups is heavily cultural.
           | 
           | We adopt new products less. We are far more risk averse about
           | purchasing goods or services from startups, far more risk
           | averse about funding them (founders often give personal
           | guarantees to get the investment), value the equity startups
           | offer at far less, etc. Government is far more fussy about
           | accountability with that refundable R&D money, so lots of
           | time is spent filling out paperwork and hiring consultants to
           | do it.
           | 
           | Here is a video that explains a lot about Canadian
           | purchasing:
           | 
           | https://www.cbc.ca/player/play/video/1.4596459
        
             | tormeh wrote:
             | I don't think this is uniquely Canadian. And it's usually
             | semi-rational, if you really hate dealing with switching.
             | Most cheaper subscription providers will give you a good
             | deal at first, then jack up the prices when they're bought
             | by a major provider. New cheaper providers are founded, and
             | the cycle continues. The cheaper prices last for two or
             | three years, or similarly short. Most people would rather
             | take the loss than having to pay attention to this stuff.
        
             | throwaway2037 wrote:
             | The cultural bit is underrated. Tobias Lutke from Germany
             | is the co-founder and CEO of Shopify has written about this
             | issue of Canadian business culture extensively. Also, the
             | ecosystem of VCs in the US are unmatched globally. And, the
             | internal market in US is f'ing huge.
        
           | Canada wrote:
           | Yeah, I never thought of it that way. Your plan sounds great,
           | but, in practice how it works is you get paid about half of
           | what you would get in the US. Currently less than half due to
           | the unusual currency exchange rates.
        
           | __turbobrew__ wrote:
           | There is lots of paperwork for SR&ED, enough so that
           | companies opt not to do it.
        
         | nickff wrote:
         | You can only expense Canadian R&D expenses; meaning anything
         | that is not completely used up almost immediately is treated as
         | an asset. This makes almost no difference for software
         | development, but is very important (and disadvantageous) in
         | more capital-intensive industries.
        
           | ttul wrote:
           | They just added capital expenditures as well at a 40% rate
           | (compared with 35% for salaries). So this is no longer a
           | concern.
        
         | Galanwe wrote:
         | There is something similar in France, the Credit Impots
         | Recherche (CIR), I remember it was around 50%. I've heard it's
         | going to disappear though, there were abuses.
        
           | eric-burel wrote:
           | Hi, CIR expert here, it's well and alive. There has been a
           | communication push against it last year but relatively over.
           | It's 30% of R&D expenses as a tax cut. Update: I think the
           | 50% you mention is related to non salary expenses CII = a
           | smaller similar system for innovation, which we differentiate
           | from R&D. CII used to cover non salary expenses with a 50%
           | forfait but this part has been removed indeed. It still
           | covers 20% of salary expenses.
        
           | forty wrote:
           | "There are abuses" is really an understatement. "It's mostly
           | abuse and there might be some legitimate beneficiaries" would
           | be more correct.
        
             | eric-burel wrote:
             | It's hackernews, not Elon Musk's X or the French
             | parliament, please bring sources and precise details.
        
               | forty wrote:
               | It's quite common knowledge :) if you want journalist
               | material, I think there was a Cash Investigation on the
               | topic a few years ago.
               | 
               | I have discussed this topic with many other engineers
               | (known from engineering school, from working 13+ years in
               | the Paris tech startup ecosystem and from my worker
               | union, whose scope include most tech companies) and I
               | have never heard any of them saying they did not write
               | bullshit CIR reports for bullshit projects. I have myself
               | written my fair share of those bullshit reports. There
               | are even companies whose business is to write the
               | bullshit reports for you in exchange for x% of your CIR
               | credit. I worked with such company.
        
               | eric-burel wrote:
               | My experience is different, so far I've defended R&D that
               | I believed to be eligible to tax credits, in order for
               | companies to be competitive with other countries that
               | also subsidize R&D and innovation, namely USA and Canada.
               | You can't generalize a 7 billion tax cut system based on
               | one journalist work (the same and the same is quoted
               | again...), opinions based on a few rotten fruits in the
               | basket, and an anti-startup trend that amplifies this
               | hatred for political and ideological reasons.
        
               | Galanwe wrote:
               | My experience, from 20 years as well, aligns with
               | widespread abuses. Pretty much the whole financial sector
               | is sponsored by the CIR, none of which contribute
               | anything beyond the bullshit reports mentioned above. I
               | myself wrote countless reports like that, most of them
               | vastly autogenerated to look pompous.
               | 
               | I don't remember having to defend anything to get the
               | CIR, it's more of a judgment call on whether you feel
               | confident to defend it if you get an audit, and these are
               | very rare. We've had such audit in the past, and it made
               | everyone rewrite each submitted report in a hurry to make
               | them look more serious. No sanction were applied.
               | 
               | At this point, my opinion is that the CIR has very little
               | to do with actual research, but rather it's a
               | discretionary tax subsidy for sectors in which France
               | wants to be competitive.
        
               | forty wrote:
               | It's not only the tech startups, I've mentioned it
               | because that's what a know best, but my brother works for
               | a large industrial company, and they use the same tricks
               | and also have their reports done by professional bullshit
               | companies whose jobs is to make it look like some
               | research happened (in their case it's sometimes somewhat
               | the case - unlike tech startups - but most of it is just
               | bullshit).
        
           | huhkerrf wrote:
           | It's also capricious. I've been in companies doing legitimate
           | r&d who would spend man months preparing for the CIR only to
           | get it rejected, while they got it in previous years for much
           | less interesting work.
        
         | veeti wrote:
         | Meanwhile in one of the world's higest taxed welfare states,
         | where you absolutely can deduct 100% of SW developer salaries I
         | feel I've been taking crazy pills every time reading these
         | threads. It's almost as if some folks in """Hacker""" News
         | wanted this law to stay to further cement gigantic incumbents
         | and make it impossible for bootstrapped companies to compete.
        
         | llm_nerd wrote:
         | It's 35% of eligible spend on up to $3 million, and 15% above
         | that (15% and 15% if the corporation is not Canadian). Further,
         | most software development simply doesn't qualify-
         | 
         | https://www.canada.ca/en/revenue-agency/services/scientific-...
         | 
         | If you're making websites or doing Shopify integrations, etc,
         | that doesn't actually qualify.
         | 
         | Something truly novel in AI or self driving or whatever --
         | sure.
        
           | ttul wrote:
           | This is a naive perspective. In reality, most of the software
           | development that a typical growth company does is eligible.
           | As one of CRA's auditors once told me, "The general arc of
           | your development has to meet the criteria of being
           | technically challenging and uncertain, and you have to follow
           | a generally scientific approach, measuring your results
           | empirically. But if you need a web console to help with that,
           | who are we to say that's not eligible support work?"
        
             | llm_nerd wrote:
             | >This is a naive perspective.
             | 
             | Okay.
             | 
             | SR&ED had 22,758 applications last year. Software
             | development only accounted for 40% of it. So 9000
             | applications from software dev firms, the majority being
             | very small firms. That is a tiny, tiny minority of software
             | firms in this country.
             | 
             | >In reality, most of the software development that a
             | typical growth company does is eligible
             | 
             | No, it absolutely is not, unless you are _lying_ on the
             | application. And yes, a lot of people lie to get government
             | grants and subsidies. And it works out pretty good until
             | someone audits it and realizes that someone is making a
             | shitty instrumentation console that absolutely no one would
             | say advances scientific knowledge and demands the credit
             | back plus interest and penalties.
             | 
             | And yes, I've seen people's absolute _bullshit_ SR &ED
             | applications before. I've had peers ask me to review
             | theirs, where they do bog standard bullshit dev but read on
             | HN how super easy it is, and they convince themselves that
             | "everyone is doing it". Only those signatures on the form
             | that lies about what is actually being claimed.
             | 
             | Again, it's awesome...until it isn't. Which is why the vast
             | majority of software firms are not claiming this.
        
       | jofzar wrote:
       | So this is going to get all those jobs back that people have been
       | layed off for right? Right?
        
         | supportengineer wrote:
         | Reversion to the mean
        
         | coliveira wrote:
         | Of course not.
        
         | nine_k wrote:
         | Hiring software engineers is going to become less expensive. So
         | likely there's going to be more jobs on the market, and maybe
         | better jobs.
         | 
         | But when a forest is cut, usually a new forest that grows on
         | that place looks different.
        
       | 0xbadcafebee wrote:
       | The elimination of green energy incentives is going to have a big
       | negative effect on the economy. Those billions of dollars not
       | only were going to new businesses and jobs, but they were joined
       | with loans from banks and commitments from customers with the
       | expectation that the government would be funding the remainder.
       | This means private industry _and_ banks will be shouldering the
       | loss of hundreds of billions of dollars, which, as any astute
       | person should know by now, later gets shouldered by the average
       | citizen in rate hikes, stock market plunges, increased inflation,
       | etc. There goes your job _and_ 401k and here comes more expensive
       | products.
       | 
       | Aside from the direct negative effects: we lose even more to
       | foreign countries who now have even more runway to gain expertise
       | in green energy and sell to everyone else investing in it. Nobody
       | but the 3rd world is increasing investments in coal/oil and
       | there's no money we could make there anyway. So there goes any
       | money we could've made on energy internationally.
       | 
       | Either this country is intentionally being tanked, or we're in
       | the stupidest timeline.
        
         | sp527 wrote:
         | Any green energy project that isn't nuclear is a waste of money
         | and resources. Nuclear is now being pursued in earnest by the
         | tech industry itself. There's no problem here.
        
           | cheema33 wrote:
           | > Any green energy project that isn't nuclear is a waste of
           | money and resources.
           | 
           | Nuclear's cost/megawatt is significantly higher than most
           | other options. If anybody is reaching for nuclear it is
           | because they are using up all available capacity through
           | other means. Nobody picks nuclear for cost reasons.
        
             | AnthonyMouse wrote:
             | Data centers are a pretty good match for nuclear because
             | they run 24/7 and use a fairly constant amount of power.
             | Solar is cheap in terms of amortized price per kWh but then
             | you need some other solution to supply power at night or
             | when it's cloudy, and the price of that has to be paid _on
             | top of_ the cost of solar.
             | 
             | Meanwhile nuclear costs what it does in significant part
             | because the number of new plants is low which requires the
             | cost of designing new reactors etc. to be amortized over
             | fewer plants. But if you build more of them that changes.
        
           | saubeidl wrote:
           | Nuclear is by far more expensive than other green options.
        
             | SoftTalker wrote:
             | It has been historically, but must it be?
        
           | cbg0 wrote:
           | I suspect that in the US nuclear is being pursued by the tech
           | industry due to the current administration, if Biden were
           | still in the White House, the tech industry would be pushing
           | for offshore wind and solar panels.
           | 
           | Nuclear is expensive and requires red tape and a long time to
           | bring online, but the real benefit is that it can deliver
           | power consistently all day, unlike wind and solar. I think
           | the ideal future includes all of these plus better storage
           | capabilities.
        
         | nandomrumber wrote:
         | What evidence is there of governments being more successful at
         | picking winners than the market?
         | 
         | Governments should stay out of the winner-picking business,
         | which they do with money from the public purse, and allow
         | individuals and enterprise to use their own money to have a go
         | at picking winners themselves.
         | 
         | If industry and banks find investment in any particular field
         | unpalatable without Government incentive, then those
         | investments were unpalatable to start with.
         | 
         | Industry and banks will find something better to do with their
         | money.
        
           | jaybrendansmith wrote:
           | Sure, I'll bite. Will they invest in more coal and gas
           | instead? And help cook the planet? You post as if you don't
           | know what it's about, but of course you do. Disingenuous and
           | contemptible.
        
           | ChromaticPanic wrote:
           | This isn't a game so it's not about picking winners. It's
           | about steering the economy so local businesses get an
           | advantage over foreign entities.
        
             | nandomrumber wrote:
             | By all means, have government get out of the way so the
             | economy can get on with it.
             | 
             | I'm more in favour of tax incentivised encouragement,
             | lowering the barriers to entry, and more so when there are
             | proven benefits to the economy and society, and less in
             | favour of government backed loans and direct cash
             | injection.
        
           | jnfno wrote:
           | What evidence is there those with capital/the market are
           | making the best engineering and science based decisions and
           | not just juicing their portfolio because they'll be dead when
           | shit hits the fan?
        
           | raverbashing wrote:
           | Cool, cut all the oil subsidies, and road subsidies, and let
           | the market decide
        
             | nandomrumber wrote:
             | Did you know if you run a business (carry on an enterprise)
             | the majority of the costs of doing business are tax
             | deductible.
             | 
             | That's another term _subsidised_.
             | 
             | I'd argue fossil fuel industry subsidies are a net benefit
             | to society as they help enable cheap reliable energy.
             | 
             | Whereas renewable subsidies are a net negative because they
             | don't. Everywhere more renewables have gone electricity has
             | become more expensive and less reliable, completely
             | antithetical to strong industrial development.
             | 
             | Also, renewables seem to be driven forward largely due to a
             | psychological contagion that a climate apocalypse is nigh,
             | which is turning out to be completely toxic, especially to
             | the minds of the next generations.
        
               | tired-turtle wrote:
               | > Everywhere more renewables have gone electricity has
               | become more expensive and less reliable, completely
               | antithetical to strong industrial development.
               | 
               | Have you heard of Washington state? 75% renewable energy
               | and 10th percentile for the cost per kWh.
        
               | jandrewrogers wrote:
               | Washington is a bit of a special case given that most of
               | their electricity comes from vast hydroelectric resources
               | constructed almost a century ago. That situation doesn't
               | generalize to other places. It is disingenuous to imply
               | that this is an example relevant to modern energy policy.
        
         | jimmydorry wrote:
         | The largest competitor to US renewables, would be China. They
         | have been rolling back their subsidies for years. [1]
         | 
         | China, India, Russia, Turkey, Japan, South Korea, and Indonesia
         | (off the top of my head, and a quick google to add a few I
         | missed [2]) have all increased investments into coal since
         | 2020.
         | 
         | The renewable industry in the US was wrought with companies
         | seizing as many renewable credits and subsidies as they can,
         | while providing as little as possible to show for them. If this
         | moves the industry as a whole to focus on projects that are not
         | just marginal at best, we should start to see better traction
         | on projects that actually matter.
         | 
         | We have long been told that renewables are cheaper in every way
         | that matters, so let's see the economics of that play out.
         | 
         | [1] https://www.reuters.com/business/energy/china-roll-back-
         | clea...
         | 
         | [2] https://ember-energy.org/latest-updates/wind-and-solar-
         | repla...
        
           | wraptile wrote:
           | China has been rolling back subsidies because they won solar
           | panels. No other country is even remotely close to market
           | strength as China here and obviously for Chinese it makes
           | sense to reduce incentives but does that make sense for the
           | US which has 1% of this market power?
           | 
           | > Between January and May, China added 198 GW of solar and 46
           | GW of wind, enough to generate as much electricity as
           | Indonesia or Turkey [1]
           | 
           | 1 - https://www.theguardian.com/world/2025/jun/26/china-
           | breaks-m...
        
           | 0xbadcafebee wrote:
           | > We have long been told that renewables are cheaper in every
           | way that matters, so let's see the economics of that play
           | out.
           | 
           | Renewables are cheaper now than they used to be. Why? The
           | same reason anything is cheaper the longer you make it:
           | technological improvement, economies of scale, production
           | efficiency, increased # customers, reduced capex, amortized
           | r&d, etc.
           | 
           | "the economics of that" aren't black and white. Just because
           | something is expensive today doesn't mean it will be
           | expensive tomorrow. But if something cheaper exists today,
           | and nobody invests in the expensive thing (because "the
           | market" doesn't see immediate cash gains in it), then the
           | expensive thing never has the opportunity to become cheap.
           | 
           | > The renewable industry in the US was wrought with companies
           | seizing as many renewable credits and subsidies as they can,
           | while providing as little as possible to show for them.
           | 
           | The "show" is long-term. That's the whole point of all green
           | energy: it's expensive _at the beginning_ , and then becomes
           | increasingly cheaper over time, to the point you start saving
           | money, and then you keep saving money. But to ever get to
           | that point, you have to invest big at the start. That's what
           | the subsidies are for!
           | 
           | China has a massive and cheap labor force and decades of
           | manufacturing expertise. That makes their products/services
           | cheap _and_ advanced. Unless we literally take over Mexico,
           | we don 't have the labor. And unless we start investing now,
           | we'll never have the expertise. Without subsidies, we will
           | never get on renewables, and we will always pay more for
           | energy. Since the whole future of the world is dependent on
           | energy, it might be a good idea for us to invest in it!
        
       | nashashmi wrote:
       | This was the expense that was removed in the first Trump tax
       | bill. Amazing how it takes another super tax bill just to get it
       | through
        
       | root_axis wrote:
       | I believe the impact of Section 174 has been vastly overstated,
       | sadly we will soon observe this to be the case.
        
         | doctorpangloss wrote:
         | Well who the hell was complying anyway?
        
         | BobbyJo wrote:
         | What do you base that belief on?
        
           | autobodie wrote:
           | I would assume they think the cause of the layoffs was more
           | related to the non-zero interest rate.
        
         | cheema33 wrote:
         | Nobody at my work knew anything about it. And we do have
         | software engineers. I suspect only the very large orgs with
         | expensive accountants were complying. And pay now vs later
         | thing didn't really matter that much to them anyway.
        
           | greenchair wrote:
           | yep it is definitely a big deal for f500. lots of creative
           | accounting techniques had to be used in the meantime.
        
       | me551ah wrote:
       | I doubt if this will make much difference. Offshoring as a tactic
       | emerged in the pandemic when companies realised that being
       | "remote" works just as well.
       | 
       | Sure, foreign R&D still gets amortized over 15 years (NPV [?]59 %
       | of a full write-off, so you "lose" ~8.6 % of your R&D spend in
       | present-value terms, and only 6.7 % of the cost is deductible in
       | year 1, creating a 19.6 % cash-tax gap). But offshore wages are
       | often 50-70 % below U.S. rates:
       | 
       | * Even after the slower amortization drag, hiring at half the
       | cost nets you ~30 % total savings on R&D headcount.
       | 
       | * On a pure cash basis you only need ~20 % lower wages to break
       | even; most offshore markets easily exceed that.
       | 
       | * So the labor-cost arbitrage far outweighs the tax timing
       | penalty unless your foreign salaries are less than ~20 % below
       | U.S. levels.
       | 
       | In short: the 15-year amort rule hurts your tax deduction, but 50
       | %+ lower offshore wages more than make up for it.
        
         | BobbyJo wrote:
         | This ignores the other financial and non-financial costs of
         | offshoring: legal, cultural, temporal... a lot of the time,
         | those close the gap.
         | 
         | On paper, offshoring has made sense the entire time, and yet
         | here we are in 2025 and companies still hire American devs. Not
         | only that, they often fly in foreign devs just to pay them more
         | here than if they had just offshored to their home country.
        
           | __loam wrote:
           | Yeah people have been offshoring then onshoring once they
           | realize offshoring sucks since at least the 90s. I remember
           | my dad, who was also a software dev, complaining about it 20
           | years ago. It always swings back. The network effect in huge
           | hubs like SF and NYC is massive.
        
             | BobbyJo wrote:
             | 100%. Most of the planet is cheaper than the US, and has
             | been for decades. That being the case, how are there so
             | many knowledge workers here still?
        
               | Tade0 wrote:
               | Hailing from an outsourcing destination I think I need to
               | state the obvious: there exist IT jobs outside the US.
               | 
               | Americans have a... distinct work culture and companies -
               | local and foreign - are not stupid, so nowadays they aim
               | for the 50-75 percentile in terms of compensation.
               | 
               | On top of that you absolutely need to be fluent in
               | English, which disqualifies half the candidates right off
               | the bat.
               | 
               | All this combined makes it not obvious whether one would
               | want to/could work for an American company - particularly
               | if it's through various middlemen.
               | 
               | US used to be 100% worth it, but over the course of the
               | last 25 years the ratio of GDPs per capita between USA
               | and my country fell from 5.5 to around 3.75 and
               | compensation naturally followed.
               | 
               | Lastly, the dollar fell 15% since the start of 2025
               | against my country's currency and that has had an effect
               | on available openings.
        
               | throwaway2037 wrote:
               | > Americans have a... distinct work culture
               | 
               | That is a mighty wide brush to paint your generalisation.
               | Do Brazilians or South Africans or Sri Lankans also have
               | "distinct work culture"? I assume yes. Not much being
               | said there.
               | 
               | Another way to look at it: If your country was much
               | richer than the US the model would be flipped. Do you
               | think Americans would post a similar generalisation here?
               | Yep. Not much being said.
        
             | fnordpiglet wrote:
             | I've been a part of the entire arc of offshored teams since
             | the trend started in the late 90's early 00's. I've never
             | seen it work. The primary issue is and always has been time
             | zone related. While it doesn't show to an accountant we do
             | live on a sphere and there are implications to everyone.
             | The solution is always to find some self contained effort
             | for the remote centers but it never works because the
             | entire company is pulling together and short of making the
             | remote teams spin offs there's no way to disentangle
             | dependencies. And at some level even if you could
             | management has to work cross regionally which isolates them
             | from their center of power in the home office time zone.
             | The root is the company is asking you to make immense
             | personal sacrifice so they can save money if the model were
             | to work. There is no upside to anyone other than the remote
             | management in this situation so they burn out quickly and
             | still fail because literally no one else in the company
             | cares in any meaningful way. It's unfair at its core and
             | therefore fails.
             | 
             | The issues of quality and whatnot are at their core racist
             | IMO but are made real because of the timezone issue. The
             | norms and culture expected in the home time zones don't
             | translate easily and result in an impedance mismatch and a
             | different measure of "good." Because the remote team is
             | isolated and unempowered they always struggle to adopt the
             | standard of the team and to some extent can't ever succeed
             | in the quality space as it'll be an ever shifting goalpost
             | whose reasoning is effectively hidden. Then layer in the
             | latent resentment on both sides and the whole situation is
             | bound to fail, but the home teams have the advantage of
             | being resident with the only management that matters.
             | 
             | I wish everyone involved would realize the experiment has
             | failed. But CFOs are too powerful in most companies large
             | enough to reasonably pull off outsourcing at all and the
             | need for the CEO to please boards and investors who just
             | operating off the financial statements and HBR white papers
             | are too disconnected for why these efforts fail.
             | 
             | Unfortunately the current persecution of immigrants in the
             | US will drive these arrangements more and more. Rather than
             | on shoring local foreign talent with the collocated team,
             | foreign talent will opt to avoid the fear society being
             | birthed. This will lead to a strong incentive to follow
             | talent to their home country leading to more imbalance in
             | talent disoriented time zones. Maybe this would require
             | everyone to figure out the above issues but I seriously
             | doubt it. I think it'll just make everyone less effective
             | and not achieve anything positive for anyone.
        
               | __loam wrote:
               | One of the most insightful comments I've seen on this
               | site.
        
               | CalRobert wrote:
               | It seems like more American companies are noticing that
               | Latin America has lots of intelligent, clever people who
               | produce good work, and cost less. I have worked with a
               | lot of Argentinians and really enjoyed it.
               | 
               | I'm in Europe now and it definitely is easier to set up
               | calls with my South African colleagues than the American
               | ones.
        
               | fnordpiglet wrote:
               | Yes I've done some excellent work with teams in Brazil.
        
           | xlii wrote:
           | I have approx. 15 years of experience working remotely for
           | various companies all across the globe and was always an
           | advocate of thesis that remote work is difficult and most
           | people aren't cut for it and (to horror of many proponents)
           | and on average are less efficient than on-site hires.
           | 
           | There are many reasons: It's difficult to understand
           | _intention_ when deprived of non-verbal communication and
           | working in a choppy network call. Even if one can gloss over
           | communication needs etc. there's burnout looming around the
           | corner and natural, healthy laziness getting into the way.
           | Sometimes even internal politics might be blocking
           | knowledge/access/contribution for more or less peculiar
           | reasons.
           | 
           | It's not like it's impossible to hire remote engineer, yet my
           | (completely unmetered) estimates out of experience is that
           | approx. 10% of engineers willing to work remotely can sustain
           | health (physical and mental) and be efficient outside of 1-2
           | years of honeymoon period.
           | 
           | There was some tumbling around COVID but IMO both stationary
           | jobs and remote ones are doing well on mid-high quality
           | positions.
        
             | PeterStuer wrote:
             | From experience I think your 10% feels overly pessimistic.
             | 30-40% feels more accurate, just like only about the same %
             | that can survive an open plan or cubicle floor.
             | 
             | I see lots of people thriving in remote. Main reasons being
             | a huge increase in quality of life. Regaining 2-3 hours of
             | senseless commuting time per day, getting small household
             | chores done over lunch, not having to schedule repair and
             | maintainance appointments in the weekends etc. is _huge_.
             | 
             | Now I do agree it is not for everyone. I see especially
             | younger people living alone not coping to well. Part of the
             | reason is they (ab)used the office as a socializing place,
             | and are not used to organizing a personal social life
             | outside work. There's also people that don't actually have
             | much work outside of attending office meetings, and nobody
             | thrives sitting in Teams calls all day.
             | 
             | Then there's also real downsides. Some people living in
             | shoebox appartments in the city just do not have the space.
             | W While work can be done (more?) efficiently remote, but
             | carreer climbing needs in person contact. It's like dating.
             | Real dinner or a video call? No comparison.
             | 
             | Best of both worlds would be 0 commute time to a luxurious
             | private office inside the company premises. All the rest
             | will be tradeoffs and compromises either way.
        
               | xlii wrote:
               | I can't disclose details but I've been doing mentoring,
               | screening and interviewing + screening for years and saw
               | remote communities grow from 10s to 1000s.
               | 
               | What you're saying is true especially in the honeymoon
               | phase, but the running joke is that you don't really live
               | remote life unless solitude made you name a pigeon. I've
               | seen careers of many of my peers and usually 5 years in
               | people starts to seek on-site.
               | 
               | There's another point to take into consideration though.
               | In Europe commute is usually less than hour and for many
               | morning routine is an opening to watch movies/read
               | books/listen to music or podcasts. Some travel with
               | friends so that's a social occasion too. Given accounts
               | of my US colleagues where it's usually lone drive back
               | and forth experience is different.
               | 
               | Yet remote means omitting or social events and being
               | outsider in the most-social environment (especially for
               | men). Even hybrid with one day is much better than
               | completely remote.
               | 
               | What I found over the years is that no one can say what
               | differentiates remote-able to non-remote. Quiet back-seat
               | engineer can get depressed after year of remote and that
               | guy who is always heart of the party can thrive in
               | remote. It's just... it wears people down quickly and
               | problems are usually creeping. Back pains coming from
               | tension. Working hours slowly inflating to compensate for
               | extra 10 minutes spent on lunch, this one time when you
               | are bored at 8pm because you are bored in front of
               | computer so why not help someone.
               | 
               | Maybe I'm biased but I find situation that some people
               | are remote and some aren't to be a healthy one. This
               | preserves local jobs while also making an opening for
               | those who want to do remote work for any reason
               | whatsoever. And this honeymoon period is good to check
               | out if you're fit for remote or not (and gives enough
               | churn to provide opportunity to try).
        
               | acedTrex wrote:
               | I think it is really the commute that makes or breaks the
               | office. My commute is 40 mins there and if I leave after
               | 4pm itll take me an hour 15 to an hour 30 to get home.
               | All in bumper to bumper standstill traffic
        
               | HerrMonnezza wrote:
               | Interesting remarks, thanks!
               | 
               | When discussing remote vs non-remote with a colleague
               | some time ago over lunch, he mentioned that "remote is an
               | extreme version of yourself", so those inclined to slack
               | off will slack off way more to the point of being
               | unproductive, and those inclined to work longer hours
               | will eventually just spend all their time working...
               | Maybe over-simplified but I think he was onto something.
        
               | jayd16 wrote:
               | So the problem with this reply is you talk about thriving
               | and then list personal benefits. Those are not thriving
               | _in the workplace_ that companies are looking for.
        
             | CalRobert wrote:
             | A lot of companies just suck at it too. "Here's Slack,
             | figure it out" seems to be a common approach. In person you
             | can pester the person next to you when you're new, overhear
             | conversations, etc. but remote it is MUCH harder to
             | ascertain the culture, Slack etiquette, etc (my favourite
             | was "people write in Slack all the time, in public, even to
             | themselves, it's your job to mute Slack when you need
             | focus, and don't use DM's unless you really need the
             | privacy"), but I have only seen this done very well in one
             | place - Auth0 (pour one out :-( ) . Maybe because it
             | started remote with founders thousands of KM apart.
        
               | xlii wrote:
               | I agree.
               | 
               | Rarely companies want to hire communication expert to
               | help shape good practices even though they're spending
               | hundreds of thousands if not millions on stuff like
               | Datadog etc.
               | 
               | I have this theory that mailing lists with rich search
               | (slash Google Groups slash Newsgroups) are the best
               | communication tools.
               | 
               | Hadn't had opportunity to try it out though, as it was
               | shunned ,,old tech".
        
               | SpicyLemonZest wrote:
               | Ehh, IME companies are hesitant because it's not a free
               | parameter. All of your internal processes are built on
               | top of how people communicate, so you can't change it
               | without changing the entirety of how work gets done.
               | People routinely hire experts for external comms, manager
               | training, etc. because those are easier to adjust in
               | isolation.
        
             | sidewndr46 wrote:
             | If management is so poor that they can't communicate
             | intention in writing, then I don't really see how being in
             | office or anywhere for that matter will help. They're just
             | flat out incompetent. I've seen the opposite of this as
             | well, where whatever management clearly communicated is
             | most definitely not what is going to get executed.
             | 
             | If internal politics are blocking knowledge, access, &
             | contribution of any employee the correct action is not to
             | hire them. If they are already hired, the correct action of
             | management is to offer them severance.
             | 
             | My experience working in software startups is that the
             | average retention period of an employee is 2 years, in any
             | work environment. What you're calling the honeymoon period
             | is effectively just the average retention of the industry
             | anyways.
        
               | charlie0 wrote:
               | I wonder if that's because at the 2 year mark, people get
               | a lot more responsibility, but no pay increases to
               | compensate.
        
               | whatshisface wrote:
               | The big issue is that companies are indeed poor in so
               | many ways, and all they have to fix it with is money, and
               | sometimes not even that.
        
               | SpicyLemonZest wrote:
               | I think you're glossing a bit over the word "intention".
               | It's certainly easy for any competent manager to
               | communicate _instructions_ or _requirements_ in writing.
               | What 's hard is communicating the full scope of their
               | intentions, including things like:
               | 
               | * This bit is confusing to me even as I say it - I want
               | to keep it in mind as we move forwards in case we're
               | thinking about it wrong.
               | 
               | * This requirement is really annoying and I'd love to
               | find a way to get rid of it.
               | 
               | * This part is super super urgent, and if we find a way
               | to do it faster without too many other costs we should
               | rework the plan.
               | 
               | You can't "just" write these things down, both because
               | some requirements aren't so annoying you can come out and
               | explicitly say it and because too many parenthetical
               | clauses start to make a document impossible to read. If
               | they're not communicated nonverbally it's hard to
               | communicate them at all.
        
             | UltraSane wrote:
             | When I have had 100% remote work jobs one think I have
             | noticed that when I get into the "zone" and am being very
             | productive having to go home doesn't interrupt it and I can
             | keep being very productive for many more hours. Then I can
             | slack off the next day if I want to.
        
             | phil21 wrote:
             | I have nearly 3 decades (ugh...) now of forming fully
             | remote startups and working remotely.
             | 
             | It used to be totally non-controversial and completely
             | validated by direct personal experience that only a
             | minority of the population is built to work remotely. It's
             | so silly this is even an argument when our entire society
             | and education is built on in-person interactions.
             | 
             | I think the 10% number is variable depending on the org you
             | are hiring into. A company that was never built to be
             | remote or put any thought into how information and
             | communication systems must be different than office? 10%
             | may even be high. A company built from first principles
             | with lots of thought and intentional design behind business
             | processes being remote only? Probably much too low. It will
             | be reflected even in the types of personalities being hired
             | on average.
             | 
             | If you reach for video calls as a solution to your remote
             | companies communication issues you have completely failed
             | and probably would be better served with fully on-premise.
             | This would be the first question I would ask as an
             | interviewee for a remote role. Any company regularly
             | engaging or encouraging this means leadership is simply
             | trying in the worst possible way to recreate an office
             | environment and thus you can expect nearly everything else
             | process based to be horribly broken for a remote company. I
             | have some other "tells" as well, but this one stands out as
             | the simplest as it displays a total disconnect with the
             | reality of how to build remote teams. If you can't function
             | like a well ran open source project you are almost
             | assuredly doing it wrong.
        
               | xlii wrote:
               | I read, wanted to reply but would only echo what you
               | wrote. 100% agree.
               | 
               | Just a note that my 10% experience is based on general
               | population of people who were working remotely for at
               | least 6 months (and being a contractor I've switched orgs
               | more often than average engineer)
        
             | varispeed wrote:
             | The idea of coming to office comes from the fact it was not
             | practical for people to have computers and other devices at
             | home. Now we have technology that this is no longer
             | necessary, but of course commercial landlords and investors
             | feel salty about it, so they lobby for this outdated now
             | model to keep their investments artificially up.
        
           | AnthonyMouse wrote:
           | In addition to this, those factors contribute varying amounts
           | to the total in any given case. So you also can't make the
           | case that offshoring _never_ makes sense, because in specific
           | cases it does. But now there is a ~20% incentive for it to
           | make sense in fewer cases.
        
           | cbg0 wrote:
           | It also has to do with _how_ the companies handle the
           | offshoring, as some larger corporations take the approach of
           | just using an outsourcing company from a specific country
           | (usually chosen by price) and assume that you can just pay a
           | specific amount of money per developer and they will all be
           | the same quality as the guys coming into the office.
           | 
           | I've worked most of my career as a remote employee and I can
           | say that the best arrangement is when the company is as
           | involved in hiring offshore employees as they are with hiring
           | onshore ones. Someone working through an intermediary will
           | always be disconnected from the company's success, as they
           | work for an outsourcing company, and not the US corporation
           | itself.
           | 
           | There are definitely a lot of discussions to be had around
           | employee cultural fit, and I don't just mean company culture.
           | You want a similar mindset and work ethic that your other
           | employees have if you want a high chance of success.
           | 
           | We also need to talk about how some companies haven't been
           | able to successfully adapt their processes to work with
           | remote employees alongside the office employees and sometimes
           | treat the offshore ones as second class citizens, which is
           | not really a great thing.
        
         | eric-burel wrote:
         | If I read properly this is explicitely targeting UE, Canada, UK
         | and other countries with high wages and R&D and software
         | engineering capabilities.
        
           | tossandthrow wrote:
           | Yep, seems like this is an opaque tarrif.
           | 
           | Other countries should use this when retaliating.
        
             | munch117 wrote:
             | If I'm understanding this correctly then this is about a
             | tax disincentive, making it more expensive for US companies
             | to poach R&D talent from other countries.
             | 
             | Not all countries will see that as a problem.
        
               | tossandthrow wrote:
               | The current administration is making a huge fuss out of
               | VAT in Europe.
        
               | MangoToupe wrote:
               | Sadly, not to adopt such a sane taxation method....
        
               | tossandthrow wrote:
               | No, lol! That would hamper the USs strongest asset:
               | consumption!
               | 
               | which is likely being hampered anyways due to corporate
               | greed in the financial sector - it is going to be
               | interesting to see the actual breaking point for
               | leveraged consumption
        
               | jandrewrogers wrote:
               | That isn't really possible because American Constitution
               | expressly prohibits it. There is no realistic possibility
               | of modifying the Constitution to allow it either.
               | 
               | As far as the US Federal government is concerned it has
               | little practical relevance.
        
         | whatshisface wrote:
         | It's not possible, really, to believe that markets are
         | inefficient enough to pay twice the price for something in one
         | place as another...
        
           | PaulDavisThe1st wrote:
           | In all likelihood you lived through 2008, and yet you
           | continue to believe that market "efficiency" is somehow a
           | builtin immutable property of particular trading rules?
        
         | ozgrakkurt wrote:
         | It is delusional to think you get same quality work for 70%
         | less price.
        
           | whatevaa wrote:
           | It is not when ir comes to wages. People in other continent
           | aren't dumb, the overall wages are just lower.
        
           | klabb3 wrote:
           | If you work at FAANG and relocate from NYC/SF to a smaller
           | satellite office within the US, you can take a large pay cut.
           | Unless things have changed in the last few years, companies
           | usually pay location-based market rate. The lines are blurred
           | with remote work - which market are you really a part of? But
           | there is nothing magical that separates within the US from
           | outside.
        
             | ozgrakkurt wrote:
             | Top engineers move to best pay location. For example best
             | engineers in europe etc. move to US or get similarly high
             | salaries in Europe. And having more high talent people in a
             | location creates a different culture.
             | 
             | There is ofc some difference but if you are taking averages
             | you will have much better engineers in a company based in
             | nyc vs berlin.
             | 
             | I'm not an expert but this has been very apparent in places
             | I worked, US based companies just had a better work setup
             | and everything moved faster and with higher quality.
             | 
             | As an example, just saying an engineer is quarter the price
             | in Turkey so you can just outsource there is very foolish.
             | It just doesn't work that way, maybe in wet dreams of CEOs
             | only.
             | 
             | Similar thing with LLMs, some people are salivating over
             | how they won't need developers but it just isn't that way
             | yet.
             | 
             | Seeing how hungry businesses are for outsourcing and hiring
             | remote, and seeing how it isn't really working that way
             | should be concrete proof for this.
        
         | eru wrote:
         | > Offshoring as a tactic emerged in the pandemic when companies
         | realised that being "remote" works just as well.
         | 
         | Offshoring is far older than the pandemic.
        
         | bravesoul2 wrote:
         | Not convinced. Offshore has been possible since forever. Maybe
         | IC cam be remote now. Your team can be global. US lead, 2 India
         | based devs, 2 brazil devs. But not having this wasn't a blocker
         | for saving money.
         | 
         | 10, 100 or 500 people team in India who could work in the
         | office together was possible forever.
         | 
         | It will change. I think once other countries become bigger
         | investment centres. Not sure how yet though. US is a good
         | potting soil for a startup because there is this huge
         | addressable and free market. And the startup ecosystem. Then
         | add in that most startups want WFO and minimum synced time
         | zones... and for larger tech all that specialism is in house in
         | the US.
        
           | g0db1t wrote:
           | Yeah, there's simply a lot of 'Muricans thinking programming
           | and software dev. for some reason only can be done inside of
           | the US.
           | 
           | As a EU senior dev I know zero senior devs making six figures
           | pa - Go figure
        
             | bravesoul2 wrote:
             | I think there is game theory at play. I don't think Google
             | for example is leaving money on the table. They hire
             | worldwide of course but they are not swapping US for
             | cheaper countries on mass and it must be for a good reason.
             | Maybe it's a missed opportunity and some YC company
             | dominates the new arbitrage. Who knows! I think I like the
             | soil analogy. Moving the palm tree to another spot is risky
             | if it's doing well in its current soil.
        
             | CalRobert wrote:
             | It's not the heady days of 2022 but six figures shouldn't
             | be impossible for someone with 10+ years of experience. But
             | the trick is to (mostly) ignore the European companies and
             | go for the American ones operating in Europe. Switzerland,
             | Norway, and Ireland can be decent too.
             | 
             | I'm still stunned when I see what devs are paid in Germany
             | and southern Europe though.
        
               | FirmwareBurner wrote:
               | _> I'm still stunned when I see what devs are paid in
               | Germany and southern Europe though._
               | 
               | Are German wages really low? I thought Germany as the
               | richest country in Europe.
        
               | CalRobert wrote:
               | They seem much lower than, say, Ireland, Switzerland,
               | Norway, etc. Eastern and southern Europe are low but also
               | lower cost of living. A fraction of the US regardless.
        
               | FirmwareBurner wrote:
               | I think you're only looking at big tech wages when you
               | compare with Ireland. Norway doesn't have much of a tech
               | industry.
        
               | disgruntledphd2 wrote:
               | Yeah but there's lots and lots of no big tech US
               | companies in Ireland. They generally don't have much
               | equity or bonuses but the base is OK. I got 6 figures
               | from a bunch of them in Ireland so it's possible.
        
               | okanat wrote:
               | Usually one earns half to a third of net wage in Germany
               | compared to East Coast US. A maximum of 100k total cash
               | compensation is usually the norm for mid-size companies.
               | That is for the most senior engineers. It is also taxed
               | almost at 50%.
        
             | kevin_thibedeau wrote:
             | Six figures isn't special in the US for skilled tech
             | workers. My starting salary as a college grad 25 years ago
             | was an unremarkable $55K when dotcoms were slinging six
             | figure salaries and options. That is now $102K.
        
         | throwaway2037 wrote:
         | > Offshoring as a tactic emerged in the pandemic when companies
         | realised that being "remote" works just as well.
         | 
         | I am confused by this comment. Offshoring IT work to India has
         | been going on since the early 2000s. The established model at
         | many non tech companies is a few people onshore talking with
         | biz stakeholders, then directing offshore staff.
        
           | bsenftner wrote:
           | Since I 90's, I remember it.
        
             | FartinMowler wrote:
             | Yup, lots of Y2K work shipped offshore in the 90s while
             | onshore worked on the web boom. After Jan 1, 2000, mgmt
             | thought, hey, how can I use these cheap guys elsewhere.
        
         | dimal wrote:
         | Won't make much of a difference? To what?You're only talking
         | about whether to offshore or not. Not whether to HIRE or not.
         | 
         | Many companies simply won't offshore core functions because
         | doing product development on your core product with a team in a
         | different time zone or from a very different culture often
         | doesn't work. But this will matter to companies that have laid
         | off US engineers or avoided hiring and now won't have that
         | extra tax burden.
        
       | xvector wrote:
       | Thank jeebus.
        
       | archagon wrote:
       | Oh, goody!
       | 
       | Also, ICE has a bigger budget now than most of the world's
       | militaries[1]. But let's not talk about that.
       | 
       | [1]: https://www.newsweek.com/immigration-ice-bill-trump-2093456
        
         | saubeidl wrote:
         | An organization of goons who grab people off the street and
         | disappear them to concentration camps? Why does that sound so
         | familiar?
         | 
         | Capitalists have always been involved in the rise of fascist
         | movements.
        
           | drstewart wrote:
           | >Why does that sound so familiar?
           | 
           | Probably because you've seen it repeated so much in your
           | hyper-propaganda bubble of reddit that you've started to
           | believe it
        
             | saubeidl wrote:
             | I am Austrian. My entire education was dedicated to the
             | rise of fascism and how it could happen and how to make
             | sure it never happens again.
             | 
             | I know what I'm seeing.
             | 
             | Don't believe me? What about subject matter experts that
             | decided to flee the country?
             | https://www.nytimes.com/2025/05/14/opinion/yale-canada-
             | fasci...
             | 
             | Or how about an excerpt from a book written based on post-
             | WW2 interviews of Germans? Does any of that sound familiar
             | at all? https://press.uchicago.edu/Misc/Chicago/511928.htm
             | 
             | > They say, 'It's not so bad' or 'You're seeing things' or
             | 'You're an alarmist.'
             | 
             | [...]
             | 
             | > "But the one great shocking occasion, when tens or
             | hundreds or thousands will join with you, never comes.
             | That's the difficulty. If the last and worst act of the
             | whole regime had come immediately after the first and
             | smallest, thousands, yes, millions would have been
             | sufficiently shocked--if, let us say, the gassing of the
             | Jews in '43 had come immediately after the 'German Firm'
             | stickers on the windows of non-Jewish shops in '33. But of
             | course this isn't the way it happens. In between come all
             | the hundreds of little steps, some of them imperceptible,
             | each of them preparing you not to be shocked by the next.
             | Step C is not so much worse than Step B, and, if you did
             | not make a stand at Step B, why should you at Step C? And
             | so on to Step D.
        
               | drstewart wrote:
               | > They say, 'It's not so bad' or 'You're seeing things'
               | or 'You're an alarmist.'
               | 
               | Ah, well in that case, it's clear to me Austria is
               | actually the one on the brink of fascism. It's clear to
               | me, having extensively eaten a lot of strudel (makes me
               | an expert in Austria), that it's now a fascist country.
               | 
               | And if you say: 'It's not so bad' or 'You're seeing
               | things' or 'You're an alarmist.' then clearly you're just
               | in denial.
        
               | saubeidl wrote:
               | You've lost me. I'm not sure what you're trying to say
               | here, could you rephrase your point in a more coherent
               | way please?
               | 
               | But also, yes, Austria was on the brink of fascism not
               | too long ago. Our far-right party almost got to form a
               | government and their plans were quite sinister.
               | 
               | Thankfully, disaster was averted due to egos and greed -
               | the far-right and center-right couldn't agree on who gets
               | to pilfer to country more, so they didn't end up forming
               | a coalition.
        
               | drstewart wrote:
               | Your entire argument boils to the fact that you live in
               | Austria and that makes you an expert on fascism and if
               | anyone tries to refute you then it immediately means
               | they're in denial.
               | 
               | Which is, of course, non-sensical.
        
               | saubeidl wrote:
               | I never said I live in Austria. I don't. But having grown
               | up in Austria, the rise of fascism was the major theme of
               | my entire education.
        
               | squarefoot wrote:
               | Italian here, and I know a few things about fascism not
               | just because of that. Yes, what is happening in the US is
               | the rise of a fascist state controlled by a small
               | minority of very wealthy and powerful people purely for
               | economical reasons with Trump being just a tool in their
               | hands. As with happened in my country back then, there
               | are only two possible reasons for endorsing it: being
               | part of the cult, or being part of the club. That's why I
               | stopped long ago any attempt at reasoning with
               | apologists.
        
               | dambi0 wrote:
               | That isn't true at all. Some of the argument relies on
               | the experience of an Austrian education, but we are also
               | encouraged to refer to other provided sources if we
               | choose to seek other opinions.
        
               | AnthonyMouse wrote:
               | This argument has a problem:
               | 
               | > They say, 'It's not so bad' or 'You're seeing things'
               | or 'You're an alarmist.'
               | 
               | It provides no way to distinguish between when the thing
               | is happening and when it isn't. If people say you're an
               | alarmist, by what mechanism do you evaluate whether
               | they're correct?
        
               | saubeidl wrote:
               | And that is exactly the mechanism through which fascist
               | regimes keep resistance down and dissenters in a state of
               | self-doubt.
               | 
               | People like the guy accusing me of being "hyper-
               | propagandized" knowingly weaponize this uncertainty to
               | become willing enablers.
        
               | AnthonyMouse wrote:
               | You didn't actually answer the question.
               | 
               | It's like making the argument that denying an accusation
               | is evidence that it's true. It's rubbish because people
               | would also deny it if it was false.
        
               | FirmwareBurner wrote:
               | _> You didn't actually answer the question. _
               | 
               | He never does. If you go through his comment history all
               | he does is shill for Germany and EU how they're the best,
               | and shit on Trump and the US how they're the worst and
               | that's it. He never has any arguments beyond appeals to
               | emotional manipulation of "look at the fascists" based on
               | fake or one sided articles. Best treat him as a troll.
        
               | dambi0 wrote:
               | Which is just as true of the argument
               | 
               | > Probably because you've seen it repeated so much in
               | your hyper-propaganda bubble of reddit that you've
               | started to believe it
        
               | AnthonyMouse wrote:
               | Except that argument admits a means to evaluate it. You
               | take the thing repeated ad nauseam and subject it to an
               | evidentiary requirement. Are people actually being held
               | without habeas corpus? Are people actually being executed
               | based on their ethnicity? If anything in this nature is
               | happening, has the rate of it significantly increased
               | recently or has it been going on for decades?
               | 
               | The last question is pretty important if your argument is
               | "Trump is a fascist and all we have to do is get him
               | out", because then that argument is erroneous and you
               | have to actually change the status quo instead of
               | returning to it.
        
               | batty_alex wrote:
               | Really grabbing at straws to dismiss the evidence of your
               | eyes and ears here, huh?
        
               | saubeidl wrote:
               | "Never believe that anti-Semites are completely unaware
               | of the absurdity of their replies. They know that their
               | remarks are frivolous, open to challenge. But they are
               | amusing themselves, for it is their adversary who is
               | obliged to use words responsibly, since he believes in
               | words. The anti-Semites have the right to play. They even
               | like to play with discourse for, by giving ridiculous
               | reasons, they discredit the seriousness of their
               | interlocutors. They delight in acting in bad faith, since
               | they seek not to persuade by sound argument but to
               | intimidate and disconcert. If you press them too closely,
               | they will abruptly fall silent, loftily indicating by
               | some phrase that the time for argument is past." - Jean
               | Paul Sartre.
        
             | myvoiceismypass wrote:
             | > Probably because you've seen it repeated so much in your
             | hyper-propaganda bubble of reddit that you've started to
             | believe it
             | 
             | I've seen it with my own eyes, no fucking thanks.
        
         | perihelions wrote:
         | That (initially) $175 billion/year will pay for itself in
         | forced labor. I think most countries with large-scale systems
         | of concentration camps converged on that solution, when the
         | costs of those systems ballooned into something unsustainable.
         | 
         | Modern China has that. Their system makes use of their
         | (reportedly millions) of incarcerated Uyghurs as low-skill
         | forced labor, mainly in textiles/clothes. Few talk about it,
         | but a significant fraction of Western clothing comes out of
         | these camps.
         | 
         | The 1940's Germans were efficient: in extremis, they realized
         | you could optimize value from concentration camps by starving
         | the workers to death, extracting value from the final months of
         | their lives with minimal operating costs. That was
         | "extermination through labor".
         | 
         | Hacker News, being what it is, will be most focused on the
         | impact on their 401k's. Their grandchildren will read these
         | comments.
        
           | archagon wrote:
           | The fact that this is downvoted is deeply disturbing. Timothy
           | Snyder has similar thoughts on concentration camp labor:
           | https://snyder.substack.com/p/concentration-camp-labor
           | 
           | Meanwhile, SV darling Curtis Yarvin is plainly insinuating
           | that we should bring slavery back: https://bsky.app/profile/d
           | id:plc:gqqqg5xi4p2x4bfgphr7akip/po...
           | 
           | What in the fuck is wrong with people?
        
       | charlieyu1 wrote:
       | This bill is so random. The poker world is going doom and gloom
       | when BBB limits the amount of gambling loss deductibles to 90% of
       | gambling wins.
        
         | phtrivier wrote:
         | Remember when we software engineers painfully learned to _not_
         | do massive releases with hundred of changes that are guaranteed
         | to create bugs ?
         | 
         | Well, imagine if instead we were _incentivized_ to create lots
         | of bugs in huge releases, because it helped us ship that one
         | important feature that the PM wanted in the middle of the
         | garbage - and also, that we were guaranteed never to have to
         | debug the software ever, and god forbid, to use it ?
        
       | CraigJPerry wrote:
       | Could this transfer enough money to mint a person as the first
       | trillionaire?
       | 
       | Econ 101: A government deficit increases the net financial worth
       | of the private sector.
       | 
       | The US usually increases the net financial worth of the private
       | sector by around $2tn per year, OBBB should move that to around
       | $3tn per year (CBO estimate
       | https://www.cbo.gov/publication/61486)
       | 
       | If you accumulate a dollar per second in net worth, then you
       | become:                 A millionaire in 11 days       A
       | billionaire in 32 years       A trillionaire in 32,000 years
       | 
       | Obviously an indiscriminate increase in money without a
       | corresponding increase in output will show up in inflation.
       | 
       | So it's a wealth transfer, from those whose financial affairs
       | will remain comparatively static (your dollar will be worth less
       | via inflation) to those who can capture the new money streams.
        
       | phtrivier wrote:
       | It was floated a few weeks ago they this tax break's
       | disappearance was responsible for mass lay offs in tech.
       | 
       | Other theory were AI and interest rates.
       | 
       | I'm pretty sure next rounds of layoffs will have another "good
       | reason".
       | 
       | Personally, I'm still partial to my pet and hard to document
       | theory of "when headcounts go down, share prices go up - and past
       | a certain size and age, the goal of a massive corporation is not
       | to build things any more, but to pay for retirements through the
       | resale / buybacks of shares"
       | 
       | But, hey, BBB is singed, so everything will be awesome soon, I
       | suppose ?
        
         | empathy_m wrote:
         | Hey hey, maybe it will help job stability.
         | 
         | Gergely Orosz, whose writing is influential in tech spheres and
         | fun to read, has been a loud proponent of the theory that
         | TCJA's elimination of the immediate expense of R&D research
         | cost was the skeleton key explaining technology sector layoffs.
         | 
         | It seems to me to that many technology-industry trends are
         | driven by vibes:
         | 
         | * People seem to love reading articles in any kind of media
         | source about their company's products and are remarkably
         | credulous of them / influenced by their content. Not just PR
         | generating roundup reports of media coverage, this is also
         | engineers and leaders who follow any coverage of their firms
         | quite closely.
         | 
         | * There really does seem to be a sort of contagion effect with
         | layoffs where, once one firm began doing it, everyone did
         | (layoffs.fyi has a lot of data supporting this kind of
         | hypothesis)
         | 
         | * Among founders and engineering leaders, there does seem to be
         | a common set of ideas - not just the group-chat consensus that
         | helped kill SVB, but just an overall whisper network of facts
         | that everyone knows is true - which guide their choices.
         | 
         | Overall it seems reasonable for software-industry employees to
         | hope a narrative takes hold like "we had to lay off lots of
         | people because their headcount didn't pencil out during the
         | annual FP&A cycle under the new TCJA R&D rules, but now that
         | the new law has restored immediate R&D expensing the formula is
         | going to make the opaque headcount number higher, and jobs will
         | be more stable". The idea might even become true if enough
         | people believe it.
         | 
         | Personally I think the layoffs are better explained by another
         | phenomenon, superpersuasion from AI. (My niche view is that the
         | first superpersuader success story was when the chatbots
         | convinced business leaders to reallocate resources to buying
         | more GPUs and LLM tokens and lower investment in the rest of
         | their lines of business.)
        
         | grumple wrote:
         | This tax issue (not a break - normally you can count employees
         | as a businesss expense for the current year, this made software
         | unusual) meant that startups or other tech companies were
         | extremely disadvantaged in the short term, and had to pay way
         | more in taxes than they should have. For startups, having to
         | pay far more in taxes during the first few years of existence
         | is crippling.
         | 
         | This fixes that problem. That encourages both investment in
         | software and encourages software companies to hire.
        
       | rendaw wrote:
       | There's something I didn't get about the discourse about this,
       | maybe someone can explain. The tax change greatly affected small
       | businesses/startups with unstable revenue, right? But companies
       | like Amazon, Google, etc are much more established companies with
       | diversivied, stable revenue and longer term planning I'd assume -
       | so it doesn't seem like this should have affected them as much.
       | 
       | The popular story currently is that the massive layoffs were due
       | to the tax/accounting change, but in that case why the big
       | players like Amazon etc have so many layoffs? Or is that the
       | popular story because, while Amazon etc are large, by total
       | employee count most people are employed at smaller business that
       | were more affected by this?
       | 
       | Or was the FAANG stuff actually AI after all? The tax change
       | story sounds more plausible to me but I can't connect everything.
        
         | pm90 wrote:
         | Its a combination of factors. The end of ZIRP made raising
         | money more expensive and the tax change made hiring Software
         | Engineers more expensive. Small businesses faced existential
         | challenges and cut back, so now there was less demand from
         | them. Then Big Tech realized they needed to layoff to post
         | better numbers to continue boosting their stock (even though
         | they made enough revenue) so started cutting jobs.
         | 
         | With this change one of those factors has been eliminated, so
         | we will see startups/small businesses become a lot more
         | competitive.
        
       | pavlov wrote:
       | Is there a more bizarre legislative process anywhere in the
       | world?
       | 
       | The US Congress is practically able to pass only a single giant
       | bill every year. To work around its own deficit rules, these
       | bills are packed with taxation time bombs where rules have
       | expiration dates or delayed starts several years in the future.
       | 
       | Then, if Congress doesn't get around to defusing its own time
       | bombs, you get situations like this R&D expensing fiasco where
       | American businesses and employees pay the price. Unless the bomb
       | is hopefully retroactively cancelled, like happened now.
       | 
       | On top of this madness, there's an executive branch operating
       | like a runaway autocracy, producing a flood of executive orders
       | that intentionally flaunt laws and even target specific private
       | entities (e.g. Trump's attacks on law firms that worked for his
       | opponents, and universities he doesn't like).
       | 
       | How long can a nation function like this? If the bond market
       | loses faith in this process, there could be mayhem. Will be
       | interesting to see if the passage of BBB impacts US debt when
       | markets open again on Monday.
        
         | kevin_thibedeau wrote:
         | Congress has transformed from a body of civil servants working
         | toward a common goal to a bunch of solipsist narcissists happy
         | to burn everything down for more face time in the beltway media
         | echo chamber.
        
         | kzrdude wrote:
         | It's a year of very rapid change. I just realized the other
         | week (naively) that we (non-US) should really be bracing even
         | more than we are. For shocks to come, economical, cultural as a
         | reaction to the slide towards an authoritarian presidential
         | system.
         | 
         | It's not a time to be watching though, but to act.
        
         | jayd16 wrote:
         | The unserious and corrupt are consistently rewarded with re-
         | election. I really have no idea how we move forward.
        
           | Sammi wrote:
           | Get rid of the First Past the Post voting system. Almost all
           | the brokenness of US politics is downstream from FPTP. It
           | incentivates divisiveness instead of collaboration and
           | consensus, which a better voting system would.
        
       | bgnn wrote:
       | So US will continue subsidizing its R&D while complaining the
       | rest of the world is doing so? What changed then?
        
         | bongodongobob wrote:
         | If you're going to subsidize anything why wouldn't it be R&D
        
           | bgnn wrote:
           | There's nothing inherently wrong with it. Though it creates a
           | competitive advantage and forces other countries to do the
           | same, of not more. Everyone starts pointing fingers at each
           | other and imposing tariff at the end.
           | 
           | Plus this puts pressure on manufacturing, as they will not be
           | able to compete. So yeah, as a tool to boost knowledge
           | economy it works but is it objectively a good thing to do I
           | don't know.
        
             | aaronblohowiak wrote:
             | why wouldn't r&d count as an expense? why do amortization
             | schedules constitute a subsidy?
        
         | Spivak wrote:
         | Our glorious R&D subsidies, their savage market manipulation.
        
         | trollbridge wrote:
         | It's not a subsidy. They just are letting people immediately
         | expense R&D instead of requiring it spread over 5 years.
        
       | qiine wrote:
       | Humans play games to learn, the more AI do the same the better
       | they will get
        
       | bjoli wrote:
       | I'm not really that into US politics, but to me this bill seems
       | like a gargantuan transfer of wealth to already wealthy people.
       | How does this land with the people who voted for Trump outside of
       | the traditional republicans? Can they finance it without raising
       | the debt ceiling?
        
       | ksec wrote:
       | May be a Naive Question: Has there ever been a time, where Tech
       | or Software companies have to pay tax even when they are un-
       | profitable. And if not, given the historic low interest rate, why
       | not borrow and continue to grow until the company can no longer
       | manage to spend all your debt? Correct me if I am wrong I think
       | that used to be the playbook for Amazon.
       | 
       | There are companies which I dont understand why they are keeping
       | all the profits and not reinvesting for R&D or other purposes. I
       | must be missing an angle on this. Apart from investors, what else
       | would it be?
        
       | rwallace wrote:
       | Looking through the latest 'Who's Hiring' thread last week, I
       | noticed that a higher percentage of the remote jobs seemed to
       | specify Remote (US). Could one of the causes of that, have been
       | employers reading ahead and making decisions on the basis that
       | this bill might be passed? Or is there some other reason? Or is
       | it just a case where it fluctuates randomly from month to month,
       | and I am trying to read pattern into random noise?
        
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