From the pdf of the bill, software is still classified as R&D on page 303 of this bill; the change is that domestic (US) software R&D is no longer forced into a 5yr amortization schedule.
Foreign software R&D is still forced to be amortized over a 15 year period; see pages 304,305,306 of the bill.
Foreign software R&D is still forced to be amortized over a 15 year period; see pages 304,305,306 of the bill.