But why is software engineering treated specially, here? Does Disney have to pay taxes on film animators the same way, given that they're developing a capital asset?
Probably that is a large, rich field, and when you crunch the numbers, collecting corporate income taxes on 80% of essentially all s/w developer salaries in the first year after it goes into effect was a nice push to the CBO numbers related to Trump's 2017 tax cuts.
