If correct, this is a good thing on a generally bad, overstuffed bill. Immediate expensing never should have been changed in the first place, and it was always weird seeing people twist themselves in knots defending it.
It’s an overstuffed bill because nobody will compromise on anything so the only way to pass a bill that has anything even remotely controversial to either party is one reconciliation bill a year.
It seems like a more formalized quid pro quo system is needed so that political favors can be split across bills and relied upon. This sort of thing seems to be human nature, it doesn’t help anyone to pretend in the procedural rules that it doesn’t happen.