Comment by andrewlgood

Apologies, I was speaking to the more general idea of allowing firms to depreciate/amortize assets faster to juice hiring. In this case, the government ended the accelerated amortization for R&D which had been juicing the hiring for many years. This happens on the “regular” capital expenditures side rather frequently with windows of accelerated depreciation to increase the purchase of machinery. It’s always for a window of time, then it expires.