After two failed attempts, a bipartisan effort is being made to remedy the issues caused by US tax law Section 174, which forces amortization of software labor (Kia Kokalitcheva/Axios)

Kia Kokalitcheva / Axios:
After two failed attempts, a bipartisan effort is being made to remedy the issues caused by US tax law Section 174, which forces amortization of software labor  —  The Tax Cuts and Jobs Act of 2017 is impacting some startups' tax bills, thanks to a provision that changes how R&D costs are deducted.