the credit allowed under section 41(a). . (2) AMT adjustment Section 56(b)(2) is amended by striking 174(a) each place it appears and inserting 174A(a) . (3) Optional 10-year writeoff Section 59(e)(2)(B) is amended by striking section 174(a) (relating to research and experimental expenditures) and inserting section 174A(a) (relating to temporary rules for domestic research and experimental expenditures) . (4) Qualified small issue bonds Section 144(a)(4)(C)(iv) is amended by striking 174(a) and inserting 174A(a) . (5) Start-up expenditures Section 195(c)(1) is amended by striking or 174 in the last sentence and inserting 174, or 174A . (6) Capital expenditures (A) Section 263(a)(1)(B) is amended by inserting or 174A after 174 . (B) Section 263A(c)(2) is amended by inserting or 174A after 174 . (7) Active business computer software royalties Section 543(d)(4)(A)(i) is amended by inserting 174A, after 174, . (8) Source rules Section 864(g)(2) is amended in the last sentence— (A) by striking treated as deferred expenses under subsection (b) of section 174 and inserting allowed as an amortization deduction under section 174(a) or section 174A(c), , and (B) by striking such subsection and inserting such section (as the case may be) . (9) Basis adjustment Section 1016(a)(14) is amended by striking deductions as deferred expenses under section 174(b)(1) (relating to research and experimental expenditures) and inserting deductions under section 174 or 174A . (10) Small business stock Section 1202(e)(2)(B) is amended by striking research and experimental expenditures under section 174 and inserting specified research or experimental expenditures under section 174 or domestic research or experimental expenditures under section 174A . (d) Conforming amendments (1) Section 13206 of Public Law 115–97 is amended by striking subsection (b) (relating to change in method of accounting). (2) The table of sections for part VI of subchapter B of chapter 1 is amended by inserting after the item relating to section 174 the following