Ugh, I'd rather see a tax break on the self-employment tax for entrepreneurs, or payroll taxes for very small companies... given the current state of the angel capital market, they don't really need that much more incentive to invest.
this is a good point, there does need to be more tax incentive for entrepreneurs to start, especially if incentives were targeted relieving the burden of the first few months.
This is way over the head of politicians who simply want the next google to happen in their backyard.