I gotta say, I was on the fence, but the argument opposed really did it for me. If the reason we aren't giving tax-breaks to start-ups is because it wouldn't be fair to people who had to pay taxes while starting a business, (people who were tougher), it's almost a no-brainer. Because so many startups fail, there can't possibly be much tax-revenue that comes out of these business ventures, and once they establish themselves it makes sense to recover any losses by increasing taxation on the start-ups that succeed (keeping them tough). The objective that has benefits for everyone is a competitive marketplace, where good ideas aren't killed early just because of taxation. More raw competition means better ideas succeed, which means the US retains a position of dominance at the cutting edge. The competition should be allowed to speak for itself in customer responses, not government demands, at least when it comes to these new and often innovative business ideas.