A huge uptick / reversal, I'm not sure, that's ultimately far more driven by actual profit / market than taxes.
But as pointed out in the article, US devs now have a tax advantage vs foreign devs. That may lead to some "nearshoring" especially from foreign markets where dev salaries have been jumping up (India, Europe, etc.)
I pray this is true. How can an experienced dev in the Bay area compete with someone in India that would work for $10 an hour with chatgpt?
Now that I write this, it's still a hard decision for big companies.