Not an accountant, but I believe that it is. https://www.thomsonreuters.com/en-us/posts/corporates/sectio...

> The One Big Beautiful Bill Act introduces Section 174A, which restores immediate deduction of domestic research and experimental expenditures starting in tax years beginning after December 31, 2024, reversing the controversial five-year amortization requirement that took effect in 2022.

Yes, and it went into effect retroactively for all of 2025.

See https://www.striketax.com/journal/section-174-amortization-r...

Yes.