https://pro.bloombergtax.com/insights/federal-tax/rd-tax-credit-and-deducting-rd-expenditures/

https://bipartisanpolicy.org/blog/congress-is-running-out-of-time-to-fix-a-critical-rd-tax-issue-in-2023/

If you have a small business you know certain things can be fully deducted in the year taken, instead of stretched out over many years. This is a huge deal for startups and even big companies. It may not be worth to keep many employees because of this. Large vehicles (even if not really needed) are fully deductible in the first year. That is why they sell like hotcakes.

In some years I worked with accounting to clearly discuss my R & D contributions and most of my pay was taken right off taxes with no issue.

Next would be remote work, which makes it very attractive now to outsource to new emerging markets like Central And South America (which have the same time zone). I see tons of Reddit ads for this. If I can be fully remote in Austin, TX, certainly someone doing it in Mexico City is no problem.