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  1. Page 1: Today’s IndexTLDR, TLDR AI, TLDR Web Dev, TLDR InfoSec, TLDR Crypto · 9 stories
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  3. Page 3: TLDR AITLDR AI · 13 stories
  4. Page 4: TLDR Web DevTLDR Web Dev · 8 stories
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Daily Edition · Page 2

THE DAILY INDEX

Technology, AI, software, security, crypto and business

PROGRAMMING, DESIGN & DATA SCIENCE

TLDR

TLDR

THE HIDDEN TIME BOMB IN THE TAX CODE THAT'S FUELING MASS TECH LAYOFFS

Section 174 of the IRS Code of 1954 guaranteed that US companies could deduct 100% of the qualified research and development spending in the year they incurred the costs. This incentivized companies to develop their products in the US and fueled the rise of smartphones, cloud computing, and mobile apps. The Tax Cuts and Jobs Act passed during President Donald Trump's first term slashed the corporate tax rate from 35% to 21%, but it also added a future provision that meant that companies must spread the research and development deduction in smaller chunks over five or even 15-year periods. The provision went into effect in 2022, making companies' biggest source of expenses now a painful tax bill, which fueled mass layoffs.

qz.com · 14 min

TLDR

WELCOME TO CAMPUS. HERE'S YOUR CHATGPT

OpenAI is selling premium AI services to universities for faculty and student use and running marketing campaigns aimed at getting students to use ChatGPT. It plans to overhaul college education by embedding its artificial intelligence tools in every facet of campus life. The company wants universities to give students AI assistants to help guide and tutor them. In its 'AI-native universities' plan, professors would provide customized AI study bots for each class, career services would offer recruiter chatbots for students to practice job interviews, and students would be able to use chatbots to quiz them before tests.

links.tldrnewsletter.com · 8 min

TLDR IndexPage 2