Depreciation.
This really gives investment back, because you're sure it's a tax break that you give to enterprises that invest in their future and in the future of the economy. But frankly, if I give a tax break to an American CEO that comes to Motorola.... I was working in Motorola before. When their mandate is finished, they go back to the United States. They're doing nothing here.
Don't you think it would be more productive?