If what you are doing is software development then obviously it is a development activity that falls within the meaning of development for purposes of tax laws.
Software programming that does not constitute development, such as bug fixing, is not subject to capitalization.
It's research (as in new knowledge) and development (as in new products based on existing research and knowledge). Software generally falls into the latter category. A scientific process is not required but does make it easier to document qualification for the R&D credit.
And yes, a carpenter developing new cabinet designs absolutely would qualify for the R&D credit (and their salary could fall under the scope of this rule change).
This is... Exactly what I said?
> And yes, a carpenter developing new cabinet designs absolutely would qualify for the R&D credit (and their salary could fall under the scope of this rule change).
I feel I pretty clearly alluded to the physical process of turning wood into a cabinet, not developing novel new techniques for doing such.