Now though I happen to think accelerating it is a good idea, everybody thinks their particular loophole is a good idea. To say that removing the special treatment is a policy mistake is a reasonable position to take, though opponents have a reasonable position as well (as I said I'm in favor of the special benefit). But to call this change unfair is, IMHO, unreasonable.
It's also bogus to plead ignorance as the twitter poster did: "as they'd never had to amortize software development before, and didn't think of the work they do as R&D." Their accountants sure did, because otherwise it would not have qualified for the R&D exemption. And their accountant would have to tell them what to do to make it qualify.
What's more absurd than life itself is that you can deduct 100% of a 6000GVWR truck which you financed for 7 years, but my engineers salaries aren't deductible because I'm "building some product" so that's "development".
I mean give me a freaking break.
(As far as I can read it, if passed it would delay this until 2025, likely with the intent to change the laws before that but with more time to debate.)