One area that seems particularly excessively advantageous is the lifetime capital gains exemption for the sale of a qualified small business. It was at one point $100,000 then went to $500,000 then $750,000 now $800,000 ( $1m for farms and fishing properties).

I see no reason for this size of exemption.  Small businesses enjoy very low corporate tax rates and would pay tax on only 50% of the gains when they sell the business (approximately 25% net tax rate on gained amount). There is no reason why those of us who are not in a position to get this tax break should be happy that a business owned jointly (very common) by a couple  can have their tax bill reduced by another $800,000 ($400,000 each).

While I support most small business encouragements, this one is just too rich.