the reality is many years, folks are struggling, and they have to go take out loans to keep their business afloat, and to draw a line at $400,000, because everybody is looking for that breakout year, to draw a line at $400,000 is punitive to those folks for accomplishing what they want to, which is to have that breakout year.
Edwards argues that setting the tax threshold at $400,000 is unfair to struggling businesses.
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