Am I confused or after 5 years is this essentially a wash? E.g. previously in year 1 if I had one dev earning $100k I could deduct $100k from my revenue and pay taxes on the remainder. Now I need to spread that over 5 years. Thus if this dev kept their income at $100k (to make the math easy) I would write off $20k in year 1, $40k in year 2, $60k in year 3, etc. After 5 years we are back to what taxes were previously...