Section 174 software changes was designed to punish blue states in order to pay for tax cuts for the wealthy so their budget would balance.
Section 174 is a hack to fix a moronic tax that would have been replaced if not for the left. There shouldn't be a section 174 to even amend. And as I said, software development clearly is development, the change makes perfect sense.
If you want R&D to be taxed (even with deductions which get amortized), and you work in R&D, you don't get to whinge when a loophole gets closed so you get taxed like other R&D expenses. The people getting bankrupted by this deserve it insofar as they opposed the tax reform bill that would have elegantly solved this problem forever.