The Grandparent's point about that "it double-dings open source developers" is still correct and poignant even with this clarification.
I feel like I'm missing what subset of people this is, exactly. We're talking about businesses here that would struggle with these tax rules. Which I guess is, mainly, contractors or startups. How common is it for such businesses to release their software as open-source, vs. as closed-source? I would've (naively) expected most paid OSS developers to be funded by large organizations/businesses that have plenty of money to fund them, not small businesses/contractors that would be severely impacted by this law. Is this actually a large set of people?
https://www.igalia.com/ https://github.com/fossjobs/fossjobs/wiki/resources