{"version":"1.0","provider_name":"GTM Tax","provider_url":"https:\/\/gtmtax.com","author_name":"gtm1dev","author_url":"https:\/\/gtmtax.com\/author\/gtm1dev\/","title":"The Change to Section 174 Is Fantastic\u2026 No, Really","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"DfGU2czrVL\"><a href=\"https:\/\/gtmtax.com\/insight\/the-change-to-section-174-is-fantastic-no-really\/\">The Change to Section 174 Is Fantastic\u2026 No, Really<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/gtmtax.com\/insight\/the-change-to-section-174-is-fantastic-no-really\/embed\/#?secret=DfGU2czrVL\" width=\"600\" height=\"338\" title=\"&#8220;The Change to Section 174 Is Fantastic\u2026 No, Really&#8221; &#8212; GTM Tax\" data-secret=\"DfGU2czrVL\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/gtmtax.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"As 2022 comes to a close, the repeal or postponement of the Tax Cuts and Jobs Act (TCJA) changes to IRC \u00a7174 has not come as many had hoped. However, there are positive aspects to these changes that will help tax departments create an internal R&D credit process that is defensible, cost effective, lucrative, and \u2013 most importantly \u2013 highly efficient."}