This makes most salaries nondeductible, so you will need about 25% more revenue (80% of 21% federal and up to 10% state income tax) to break even than
otherwise. If you’re pre-revenue your runway doesn’t change.
Apparently the right number is 90% of 21+10%, because amortization starts at the midpoint of the first year. (If you take authoritative tax advice from me you will totally go to jail.)