It’s my understanding that changes in tax treatment for software development and the exclusion of internal tools from the R&D tax credit will result in teams being denied authority to develop internal tools (along with other things like 20% time for tinkering).
Thus, harvesting these ideas and recasting them as standalone businesses whose costs to clients are potentially deductible makes sense.
Thus, harvesting these ideas and recasting them as standalone businesses whose costs to clients are potentially deductible makes sense.