The Pragmatic Engineer Gergely Orosz • 7/17/2025

The Pulse: Section 174 is reversed! Mostly, that is

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This article analyzes the reversal of Section 174, a US tax rule that forced companies to amortize software developer salaries over 5-15 years instead of deducting them as expenses. It explores how this regulation likely contributed to fewer software engineers being hired in the US from 2023-2025 and discusses the broader impact of the end of zero interest rate policy (ZIRP) on the tech industry.

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#software engineering #job market #tax policy
The Pulse: Section 174 is reversed! Mostly, that is

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