I don't have enough specific salary data for billing or coding roles to provide a reliable comparison. Each role can vary widely based on factors like location, experience, and industry.
However, generally speaking, software development roles (coding) tend to offer higher salaries compared to roles in billing. For concrete numbers, it would be best to look at specific job titles and their respective salaries in your area. If you can share more details about specific roles or locations, I can help further!