I try but it feels like whack-a-mole to me.

> Can't they be deducted the same way as accountants or other functions?

No.

It didn't become law (no 60 votes in senate), after Schumer sat on it for 6 (!) months. And there were earlier attempts to fix this, for example at the end of 2022 using budget/reconciliation - like what the Reps are doing here; but that was blocked by progressives because of "bad optics".

If the issue is with general tax compliance of large multinationals, then congress should have done something about that. This tax rule has hit small software businesses particularly badly, so much so that it'll practically strengthen the quasi-monopoly of established players.

LLCs pay 37%, not 21%. Plus state plus local. This can reach 50% in high-tax areas like CA or NY.