Ok, I don't understand this. It basically says that you can't completely deduct any software engineering salaries? This would affect all companies writing softw

Ok, I don't understand this. It basically says that you can't completely deduct any software engineering salaries? This would affect all companies writing software, Google and Meta, for example. If this would affect Google's bottom line so much, wouldn't they change the tax code by now? If not, how are they avoiding these new taxes?