This has already been done in the hardware space for decades. Periodically the government will want to incentivize the purchase of capital equipment, including computer hardware, and will offer accelerated depreciation. Fully expensing things in the current year is just the most accelerated the IRS can make the depreciation.

Note, by accelerating the depreciation, they are reducing taxes in the current year(s) while the program is in place (always have a limited period) but increasing them when the program expires.