Yeah, that interpretation of the rule change sounds very unreasonable to me. Employees are employees - plumbers, electricians, software engineers, hardware engineers, accountants... everyone's salary gets expensed the same.
Sure. I also agree it's unreasonable. But it's not an interpretation. That's actually what the rule is now unless Congress acts to change it!
EDIT: I wouldn't be surprised to learn that the IRS is not thrilled with the change either. It seems challenging for them to implement with software in particular.
