Besides the fact that this will hit every single company in the US that creates software in a non-trivial way (which is likely even true for many manufacturers)

Besides the fact that this will hit every single company in the US that creates software in a non-trivial way (which is likely even true for many manufacturers), how crushing must this be for people just getting started. You pay $10.000 in development costs and manage to get maybe $2k in early revenue that first year. But instead of being able to claim the full $10k, you're allowed only $2k. And now you pay taxes on $8000 of expenses? With a business that doesn't make any profits? Quite bizarre.