Mr. Speaker, we start with a point of view that it is critically important for small businesses to be successful. We know how important they are to our economy. We know that keeping small business tax rates low is very important, and that is in fact what we are absolutely committed to do.
We also know of the need to be able to continue to invest so they will be able to continue to invest, but we also know that the next generation of small-business owners want to have a fair tax system so they can have the opportunities to invest as well.
We are going to satisfy all those goals: allowing business to have a low tax rate, making sure they can invest, and making sure the next generation has a fairer system.