Wasn’t that already effectively put in place with the changes to the exemptions on how R&D is treated for tax purposes? (I’m not in the US so this may have evolved now, I’m not sure.)
OBBB signed: Reinstates immediate expensing for U.S.-based R&D - https://news.ycombinator.com/item?id=44469124 - July 2025 (370 comments) [15 year amortization required for international R&D]