Comment by keepamovin

So if you’re just maintaining a software, that’s already used then you’re good.

I used to support this change because I thought that it would fairly make the software industry like many other industries who have to pay this kind of amortization for R&D and I believe that there would be carve outs for small organization so that really large ones are the only ones who bear the cost.

I also believed it unlikely that this would be enforced or audited before there were such corrections or refinement to the original language.

So the way I viewed it was it’s basically a higher tax for giant software companies, but everyone else will be unaffected by it so we shouldn’t worry.

However, I also now support repealing or changing it because whether or not it has ever or was ever gonna be enforced or audited, it’s ended up causing a lot of disruption across the entire software industry. So much so that it actually looks more like an unfair penalty against software development than anything else now unfortunately.

So I’ll definitely be signing that little petition under my US corporation.