They're unaffected - the law specifically applies to software development: (c) Special rules. (3) Software development. For purposes of this section, a

They're unaffected - the law specifically applies to software development: (c) Special rules. (3) Software development. For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure. (c.1 and c.2 are the opposite - carveouts for land acquisition and fossil fuel and mining exploration)