“Section 174 was permanent, until the Tax act of 2017 pushed by the current President made them expire in 2022, under a different President. That was when the market tanked and the Layoffs began. The current bill debated in congress that has the renewal of 174 also removes judicial protection against abuse of power. Enabling government employees to do as they please without having to comply with Judicial oversight. That would give dictatorial powers to the President. 174 needs to be restore without destroying this democracy. Keep that in mind when advocating to Senators.”

https://news.ycombinator.com/item?id=44273790#:~:text=Section%20174%20was,advocating%20to%20Senators.