Is amortize startup costs a valid tax write-off?

Startup costs can be deducted up to $5,000 in the first year if total startup costs do not exceed $50,000. Any remaining costs must be amortized over 180 months (15 years). If startup costs exceed $50,000, the first-year deduction is reduced by the amount over $50,000. Costs must be incurred before the business begins operations and can include expenses like market research, advertising, and employee training. However, costs related to acquiring business assets or interest payments are not included.