Comment by bambax

If true, that's a very convincing explanation of why this new rule is wrong.

I'm not a US taxpayer so my opinion really is irrelevant, but I was so far in the camp of "there's no reason to make a special case for big tech".

But if what happened is actually the reverse, ie, the rule makes a special case of tech/developers and pretends their salary is not a cost but an investment, that's clearly absurd and indefensible.