They wouldn't have to lose money, just avoid taking in additional revenue. An incentive certainly, but far from the worst in the tax code. Personally, I think

They wouldn't have to lose money, just avoid taking in additional revenue. An incentive certainly, but far from the worst in the tax code. Personally, I think the tax rate should be higher than 15% for all corporations so I'm not so worried that a company might miss out on an even better deal of 12.5%, but I see the concern that a small change in revenue might change their tax bill by millions.