susie nelson and several other people looked very, very closely at business income reported on individual income tax returns. and a very large percentage of that was people you wouldn't actually -- you wouldn't actually think of as small business people, people who are hiring other people, creating jobs. the more fundamental problem is if you said that business income was taxed at a lower rate than other income, a lot of people would be looking for ways to make their business income -- to make their wages and salaries actually look like business income. and that would be economically inefficient. and also it would raise fairness issues. >> just a couple points. the first time i heard of this idea was actually 1993 where i was a staff economist at the treasury department shortly after president clinton was elected. his interest in raising the top tax rates, the millionaire sur tax morphed into the 39.6% rate, kicking in at $250,000 at the time. and in any case, that was a hotly contested debate on the congress. and one of the things, an idea that was broached was having a separate rate sch