It makes sense that it was expected to be repealed, it’s a cash grab from small to medium businesses (SMEs) who are growing and are at least making some money. Traditionally tax law would provide breaks for this category as an ‘investment’ because they would get more tax later out of the bigger company these SMEs would turn into. It’s a major drag at already the most difficulty time for a fledging company and would have hit me badly had I stayed in the US.