I'm confused. The requirement to amortize software engineer expenses was introduced in Trump's first term, but now he wants to revoke it in OBBBA? But only for 5 years?
The CBO calculates costs over 10 years, so if you introduce a tax cut that sunsets after 5 years it looks much less bad (for the deficit) than it really is. Then you hope that in 5 years some other legislation comes along to renew it for another 5 years...