What is the current rule. That fees and expenses are deducted as actually incurred? And income counted as actually received? If so, seems fair. I don’t know of any business that gets to make tax deductions in a year for expenses and fees it thinks it will have to pay in subsequent years.
By the time they get done writing the law in latin legalese most of our poor elected officials won’t even bother trying to decipher it and it will sail on through...