>If you want to change that, i.e. make people aware of it, don’t just name the section; link to it and briefly explain what it is and why people should be against it. Even doing just one of those three would help your cause.
I'm not sure why this (Section 174(c)(3)) [0] is relevant to our discussion in any way, but here it is for everyone's perusal:
>(3) Software development
>
>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.
[0] https://www.law.cornell.edu/uscode/text/26/174
Edit: Fixed quote formatting.