Appeal the tax on Paid-Time-Off carryover, at least for small businesses.

Eliminate the income tax paid on Paid-Time-Off carryover, at least for small businesses. If a company has a revenue of $1,000 and $100 is spent on Paid Time Off in one tax year, then the income tax is based on a revenue of $900. If a company has a revenue of $1,000 and $60 is spent on Paid Time Off in one tax year and the other $40 of Paid Time Off is carried over into the next tax year, then the income tax is based on a revenue of $940. There is no recovery of the current tax paid on the additional $40 in the following tax year. That is, the company pays a tax on the $40 that it should not have to pay, and this is a significant unnecessary burden on small businesses.