Rev. Proc. 2024-9, page 628.

Revenue Procedure 2024-9 provides procedures for obtaining automatic consent to change methods of accounting for specified research or experimental expenditures under § 174 paid or incurred in taxable years beginning after December 31, 2021. Revenue Procedure 2024-9 also clarifies section 9 of Revenue Procedure 2023-24 to provide that section 5 of Revenue Procedure 2000-50 is obsoleted for costs of developing computer software paid or incurred in any taxable year beginning after December 31, 2021, and continues to apply to costs of developing computer software paid or incurred in any taxable year beginning on or before December 31, 2021.