There's a very important clause immediately before that though: "For purposes of this section".

Also the parent clause says: "In the case of a taxpayer’s specified research or experimental expenditures for any taxable year—"

So just don't specify the expenditures as research or experimental if you don't want this section to apply.

I guess there might be a distinction between "development" of software and "maintenance" of software (e.g., bug fixing, refactoring, etc.)?

Without getting into the finer points, my understanding is this: My company needs to make metal squares. There is a defined process for it. I just need a welder to weld all four corners. No R&D here.

I need a website with some features. Asking a sample of professional software developers how to build it, you get a variety of answers.

If anything, that the basics of software development still requires R&D is an indictment of our fields lack of professionalism.

Wait, what? There's more than 1 way to make metal squares, and which you want to choose is gonna vary based upon your needs and the fabricator, even if you, for whatever reason, pre-determine you want them welded!

> If anything, that the basics of software development still requires R&D is an indictment of our fields lack of professionalism.

This is a bit much. "Research" maybe, but not "development". Many things are developed -- land, buildings, etc. Someone still has to do the work.

> My company needs to make metal squares. There is a defined process for it. I just need a welder to weld all four corners.

What are they welding that has four corners to make squares?