Have companies actually said this section 174 thing has caused layoffs?

All I have seen is speculation but nothing concrete that really puts blame on this.

Section 174 being a trump thing, i would think if it was the cause of economic issues it would have been brought up endlessly because hes so polarizing, the media is addicted to trump news, he runs on being good for the economy and we just went through an election where this seems it would have been an easy thing to make him look bad. But none of that happened.

I get the logic and how people come to the conclusions, but if this piece of tax law is changed, will there really be changes in hiring?