Notably, though, this repeal is one of the many parts of the TCJA set to 'sunset' at the end of 2025 (along with marginal tax rates and the estate tax exemption, among other measures), making it a potential part of expected Congressional negotiations regarding the expiring provisions. ...
[section] 174, the amortization of R&E, that was a raiser, some of the pain that was afflicted in the TCJA, that kicked in at the beginning of this year. It's considered an expiring tax provision because it kicked in. It's kind of the reverse expiration. ...