Ask HN: Is all feature development R&D now?

In the US, given that the R&D expense amortization requirement has not been clawed back, are you all treating feature development as an R&D expense?

I've been advised that any feature development is R&D, even if it's not technically novel.

This doesn't line up with my internal view of what R&D is, but curious if this is how everyone else is dealing with it?