Comment by commandlinefan

> many small business owners ... the change to require R&D amortization

So - I'm not super sympathetic to taxation in general but... small business are not doing R&D. Big businesses are hardly doing R&D. If anybody outside of _maybe_ Apple and Google are even _claiming_ they're doing enough R&D that not being able to expense it impacts their revenue, they're committing criminal levels on tax fraud.