I have had either the great fortune or misfortune of having had this as part of my job for about six or seven years. One of the single biggest impediments to it is the variations among the technical reviewers about what the experimentation really is. You probably heard from the Aerospace Industries Association that production innovation is a major future concern of theirs. It's very rarely appreciated from a technical reviewer perspective in the granting of the SR and ED tax credits.
Those are two areas.
To your second point around the extension of the capitalized cost reduction, anyone who works in manufacturing has been advocating for quite a long time that this should be extended and increased. I would not go against that philosophy.