As a solo developer, I guess I’m going to start tracking how fast I type and the size of my code commits each day, and that, my dear IRS friend, is the only part of my day I spent “developing software.”
The reality is that even if you hire a “software developer,” they aren’t going to spend 100% on it. So now you have a situation where the IRS is supposed to audit how? Watch how much support you did? How much training and coaching other developers? How much email/scheduling/admin bs? Was that meeting about software development or customer research? The fools who write these laws are just ridiculously out of touch.