The CNBC article doesn't really explain the change, or why it's just happening now. I had to do a web search on "Section 174" to find this:
> What are the changes to Section 174, and do they affect the R&D tax credit?
> Among the sweeping changes to the U.S. tax system brought by the Tax Cuts and Jobs Act of 2017 (TCJA) was an amendment to Section 174 of the Internal Revenue Code. Many experts, however, believed — or at least hoped — that the scheduled change to the provision addressing the deductibility of research and experimental (R&E) expenses might never take effect.
> But the amendment did indeed kick in, beginning with the 2022 tax year. It’s left many businesses that conduct qualified research activities confused — about the change itself, how it affects the Section 41 research and development (R&D) credit, and the likely negative impact on their tax bills. Here’s what you need to know.
> What are the changes to Section 174, and do they affect the R&D tax credit?
> Among the sweeping changes to the U.S. tax system brought by the Tax Cuts and Jobs Act of 2017 (TCJA) was an amendment to Section 174 of the Internal Revenue Code. Many experts, however, believed — or at least hoped — that the scheduled change to the provision addressing the deductibility of research and experimental (R&E) expenses might never take effect.
> But the amendment did indeed kick in, beginning with the 2022 tax year. It’s left many businesses that conduct qualified research activities confused — about the change itself, how it affects the Section 41 research and development (R&D) credit, and the likely negative impact on their tax bills. Here’s what you need to know.
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https://gusto.com/resources/articles/taxes/section-174-r&d