Do you have a specific example of a "negative tax incentive for small business" in the plan?
Don’t be fooled about Fake Tax Cuts
http://www.inforum.com/opinion/letters/4366131-letter-proposed-tax-bill-no-good-nd-small-businesses
“As small business owners, we would like to voice our opposition to the tax reform bill that will soon be up for a vote in the Senate. Small businesses like ours are the backbone of North Dakota’s economy - representing about 95 percent of employers in our state. Yes, the tax code does need to be reformed to level the playing field and allow us to compete with bigger companies. However, for many reasons, the proposed bill will do much more to hurt us—and the people of North Dakota—than to help us.
From a tax standpoint, instead of offering permanent tax cuts like the ones larger corporations will receive, small businesses like ours are being offered the short end of the stick, with tax cuts for middle-income earners - many of whom are small business owners - ending after 10 years. Rather than getting rid of the uncertainty, this tax bill will just add to it. It will make it harder for us, and other North Dakota small businesses, to grow.”