couldn't agree more. This just puts more burden on business owners who now have to keep track of the previous investments and investment income and the new stuff and for the new stuff, what is and isn't over 50k. Pain in the ass for nothing. leave the small business rate alone and get rid of this is a lot simpler for everyone. Everything this government touch turns to a piece of ....  not to mention what happens one year if you have gains and the next a loss are you able to apply the loss to the gain?? what a mess these guys fly by the seat of their pants to deflect attention from their offshore holdings , ethics conflicts and lying...and make a mess of things doing it