The superseding Rev. Proc. 2023-11 was issued and is noted at the bottom of the helpful article you posted. This states research and experimental expenditures are charged to capital accounts (not long-term assets) and then provide an amortized deduction over 5 years (or 15 in some cases). This becomes a basis calculation and is not included in your tax return. Also, if the research and experimental expenditures were incurred before 12/31/21, Form 3115 is required to be filed.
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