My understanding is that this provision was originally enacted by Republicans during Trump's first term, so it follows Trump's practice of fixing things he was the one to break in the first place and attempting to claim credit.
https://www.morganlewis.com/pubs/2025/07/new-section-174a-re...
Maybe the Democrats do deserve the blame.
The premise of your question is not in good faith though; why is it always the Dems who should be blamed for failing to fix things Republicans fuck up deliberately in the first place?