ilandsman

Why are you only considering the first year? My company has been around almost 20yrs and is impacted. There's no years since founding in any part of the calculation.

Just to clear this up, this change is unrelated to if you've taken the R&D credit. You should take it as it slightly helps offset this change, but regardless the calculation applies to dev salaries and costs without regard to if you've actually taken the R&D credit.