There are already many subsidies to small business in the tax system. I didn't review the part of the bill that you just mentioned.
At the C.D. Howe Institute we published a study on the small business tax deduction very recently and came to the conclusion that it was not an impediment to growth, as many economists have been saying, but that nonetheless the small business deduction, which is a tax preference for small businesses, was not providing a marginal benefit that is superior to the marginal cost of the preference.
With respect to the part of the bill you mentioned, I wouldn't have any comment specific to it.