They were going to undo at least the inside-US portion of the Section 174 amendment.

It’s made it past the House but not the senate yet. [0]

What’s strange is “Effectively, this rule change [initial Section 174 amendment] was designed to encourage enterprises to shift software development activities and the related expenses to the US due to the more favorable tax treatment.” [1]

But seems outsourcing to outside-US has only increased?

[0]: https://www.congress.gov/bill/118th-congress/house-bill/7024

[1]: https://www.corumgroup.com/insights/major-tax-changes-us-sof...