It makes the overall premise of the rules moot. There are no incentives for any business NOT to take advantage; thus creates a zero sum game provided by tax pay

It makes the overall premise of the rules moot. There are no incentives for any business NOT to take advantage; thus creates a zero sum game provided by tax payers that enhances the rich. In other words, it's just kicking the can down the road for the poor to pick up the pieces.