The IRS document

https://www.irs.gov/pub/irs-drop/n-23-63.pdf

is extremely clear on this. New features, improvements? All costs must be amortized. You can only expense bug fixes and GUI changes that don't add features.

Aha! I can now put all this stuff into the backend now, and the UX people can futz with how to present it to the users over time. Brilliant!

Mock all the changes now, then file a bunch of bugs against the non-working feature. Win!