I thought it's the end of zero interest-rate policy, also in 2022, that made the industry panic and started the massive layoffs waves. Are Section 174 amortiza

I thought it's the end of zero interest-rate policy, also in 2022, that made the industry panic and started the massive layoffs waves. Are Section 174 amortization and the end of ZIRP two independent changes that coincidentally came into effect at the same time, or are they somehow related?