Comment by tomrod

It changes what is considered a deductible expense.

Profits = Revenue net Costs

Taxes are a cost. Taxes are defined as some rate t, tax = t * (Revenue net Deductible Expenses)

So Profits = Revenue - t * (Revenue - Deductible Expense) - Non-deductible Expense

Percent of t is small relative to the value of 100% applied to non-deductible expense. What this has done is to take salary, deployment infra, everything, from Deductible to Non-deductible expense, leaving 20% of what was there before. That is very large.