Big tech, ie, large companies who are expected to exist for 5 years with about the same workforce, actually will go back to having the about same benefit in 2027. (They claim 20% of 2022 in 2022, then 20% of 2022 and 20% of 2023 in 2023…) It also covers only development expenses, so sales and legal (a large part of big tech!) are still taken as wage expenses.
So it’s likely the second — and was likely used in part to pay for those very same withholding changes! Or the then-new tax-exemption for lobbying expenses.