Looks like a solution is on the way to the tax problems of Internal Revenue Code (IRC) Section 174:

As at

     https://news.ycombinator.com/item?id=44226145

with

     Tell HN: Help restore the tax
     deduction for software dev in the US
     (Section 174)

is

     Companies building software in the US
     were hit hard a few years ago when
     the tax code stopped allowing
     deduction of software dev expenses.
     Now they have to be amortized over
     several years.

Now as at

     https://www.whitehouse.gov/wire/

on the BBB (Trump calls the "Big Beautiful Bill) is in part

     The bill also restores 100% immediate
     expensing, allowing businesses to
     write off investments, expansion, and
     modernization.

So, that provision may alleviate the effects and concerns of Section 174.