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> You’re building software.

It gets interesting when you think of responding to an outage. Are you "repairing" something that is broken, or "fixing" a bug and improving the software?

It's hard to analogize what we do to the historical context in which the laws were written.

> The startups crying that they shouldn’t have to pay taxes until they’re bigger can deal.

The same amount of taxes get paid, it's just about when / how it is spread out. The rule change means that the youngest and smallest companies have to bear a significant burden. For these companies, the lifespan of software is much shorter, and is arguably much more "researchy" in that we are trying out lots of things to see what works.

Large tech companies like MSFT, GOOG, APPL, ... they can manage this because they have the expert accountants and cashflows to weather the change over




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