Comment by bravesoul2

Devils advocate might say

1. Lots of groups want to pay less tax to suit them. Just because it benefits us doesn't make the lobbying logical.

2. We call ourselves builders. But you presumably can't claim the cost of building your house against income tax. So why is out building different.

3. Come on; be honest: software development was always the loophole. You have coders building next year's features and you are saying that is a legitimate expense against this year's profit. You couldn't have made profit this year without a half implemented unreleased AI sparkle?

I really think the law is silly from a practical point of view but it's good insofar that other countries' silicon valleys need a chance ;)