Whether it is $1 or $0.10, it is non existent for young software companies. If I'm penniless (after real expenses), where will I get those 10 cents to pay the taxes?

And I'm not making this up. We are about to get cash flow neutral in our company, and this law will literally kill us and make 20 US citizens unemployed.

Well, same as any other expense. You find a way to pay for it, or you go out of business. If the number is 10%; you need either 10% more revenue or 10% less costs.

Except its a fabricated expense by law. Of course we can say "it is what it is, deal with it" for pretty much anything.

Sorry, I thought you were asking a question. I misread, didn't realize it was rhetorical.

It is unjust. It is destructive. It actively impoverishes all of us. This is where they trot out the cold, detached assertion of Robespierre that one has to break a few eggs to make an omelet.

As far as I know, this law has been a thing for a couple of years now. How has your company been dealing with it so far? You say "this law WILL" but if it's already in effect, then it means that you would have already had to find a way to pay taxes for the last few years right?

Our other expenses offset it. (That is, we were making losses - typical VC funded company)

Get a loan. /s

Sure but for a startup/new business with little to no existing product, that is a massive amount. Especially as any software that is abandoned (ex: due to a pivot, etc) forfeits the amortised deductions that contributed to it.

The only businesses this hurts are small or young businesses that have yet to develop an established product and reliably revenue stream.

For them in the best case scenario they make so little that they can't even deduct but otherwise this means taxes being paid pulling away from the runway that a young business has before it builds up a stable income stream.