[mneil]

They compare AI to other software but then say it's different because it can do what a human does. So it should be treated differently than other software in the tax code?

The tax code says you can't capitalize the cost of software because it has immediate value. Not to mention that SaaS billing is the way it is to get around this. People do not have immediate value for R&D so the government allows the cost to be capitalized (ie: deferred over time) to promote hiring more people to help a company grow. If you allow capitalizing AI then you promote the adoption of AI to replace the people for the R&D, the EXACT OPPOSITE of a public policy that exists to promote workers.

What are they even thinking? Certainly not about the reason the policy exists in the first place.