The IRS promised that proposed regulations will be released, and those regulations will be consistent with the guidance in Notice 2023-63. Until those proposed regulations are released, taxpayers can rely on Notice 2023-63 for tax years ending after 9/8/2023, as long as the rules are applied consistently. For more details visit here - https://capstantax.com/notice-2023-63-yes-you-have-to-amortize-sec-174-expenses/