No, no it doesnt.

> Under new Section 174(c)(3), software development costs are treated as R&E expenditures and must also be capitalized and amortized in accordance with the new rules.

https://www.grantthornton.com/insights/alerts/tax/2022/flash...

I'm not sure how to convince you other than telling you to read the law (or the article.)

That's why everyone is freaking out about this