Ok but assuming equal software dev (or R&D) expenditures over time, for the first four years after this law takes effect, you will be paying more taxes. You've

Ok but assuming equal software dev (or R&D) expenditures over time, for the first four years after this law takes effect, you will be paying more taxes. You've gone from being able to expense 100%, to only 20% in the first year, then 40%, then 60%, then 80%, then finally 100% again on year five.