This tax issue (not a break - normally you can count employees as a businesss expense for the current year, this made software unusual) meant that startups or other tech companies were extremely disadvantaged in the short term, and had to pay way more in taxes than they should have. For startups, having to pay far more in taxes during the first few years of existence is crippling.

This fixes that problem. That encourages both investment in software and encourages software companies to hire.