Most people don't see this as an attack on small businesses. Its an attack on some people abusing a tax loophole. What do you have against closing a tax loophole that in the end makes salaried people pay more tax as a proportion of their income ? If someone wishes to start a business well good for them! They choose to take a risk and are rewarded, but that was their choice. They should still pay tax just like the rest of us who made choices.