I think it did:

https://www.cbiz.com/insights/article/the-one-big-beautiful-...

"OBBBA permanently allows immediate deductibility of R&E expenses rather than five-year amortization for R&E beginning after Dec. 31, 2024. Businesses with annual gross receipts of $31 million or less are allowed to apply this change retroactively for tax years beginning after Dec. 31, 2021."

However I couldn't find the actual bill text so take this source as you will.

If so, this shouldn’t be flagged because it would be a significant event relevant to tech

I think you're asking if it adds it back, it got removed years ago and that's part of why the job market blew up.

No, it just amortized our morals as a country.