Subsidy:

> a sum of money granted by the government or a public body to assist an industry or business so that the price of a commodity or service may remain low or competitive.

Yes, tax deductions (to businesses) are absolutely subsidies. It's the most common form of subsidization!

> Especially if you are a business and might lose 3x as much money in a year as you make to invest in long term growth.

This bill extends the amortization schedule from 24 months to 7 years. It's actually helping ease this burden. The rest of the clauses are removing what are essentially government handouts to oil and gas companies.