Comment by Mountain_Skies

For software developers, this likely will lead to even more micro-tracking of activities. Who doesn't love spending several hours each week making up wild estimates of how much time was spent in each of dozens of different categories? Now those will have to be broken down further into 'new' and 'maintenance' for most existing categories. For those who don't currently have to do any of this tracking, the taxes create quite the incentive for companies to start requiring it. Once the tracking starts, it end up creeping into more and more areas of smaller fidelity.