In the US, software is one of the few remaining ways to achieve the American dream. I came to this country to work hard and earn money.

Either way, the total cost of employment is higher for the employer than the after-tax income of the employee.

Why do I, the hardworking tax payer, have to subsidize Joe Plumber, who already has a big house with a pool?

But with the change, the cost of R&D employees is now only partially deductible (right now, you can eventually deduct the full amount over the course of several years), and software development has to be considered R&D.