It has nothing to do with "deserving" it. Tax breaks exist, generally, to create specific incentives. In this case, the incentive is to promote small businesses by parking cash with them at an early stage, despite the added risk. Removing this break will disincentize early investment and/or make it harder for businesses to stay capitalized in their formative years.
Totally in agreement. But I’m a libertarian. The larger point I was making was that people vote for liberal politicians and act surprised when they get what was promised. Don’t pretend you are a special snowflake and deserve 0% taxes while the working person does not.