03/21/2023
https://www.congress.gov...
"The reason small businesses cannot take the R&D credit, the key reason is the AMT."
"We need to make sure that the IRS is working with them on that."
"Education is going to be critical, because if the small businesses have difficulty, the startups are going to have a greater difficulty in doing it."
"That will be a massive change. We had it in 2010 for one year. It was just a sea change for folks being able to take it across the board."