This is a smoke screen that he throws out to the bots to show how much he’s doing for small business. Most wouldn’t know a capital gain if it hit them in the patooty, and don’t know that you have to sell an asset to aquire a capital gain. So all of us small business people will have to sell our businesses to qualify for the capital gains cuts he says he’ll give us.
Bingo. It is supposed to sound good to everyone else but few small businesses would meaningfully benefit. Hard to see how it would make it easier to hire staff.