Right, many software jobs are more like being a janitor or repairman. Or even more of a personal assistant or retail worker who is providing ephemeral service to another participant in the whole organization.
Though put that way, it seems hard to rationalize high salaries for software roles where this tax deduction would apply. Granted, supply-and-demand, but still.
Why? Just because it's mostly maintenance doesn't mean it isn't a high skill job.
Good point. One could say a doctor is the same job as a mechanic, but that doesn't capture the whole story.