Under this "old" model of intellectual property (IP), biotech firms raced to file a "fortress" of patents around newly discovered genes, closing off avenues of research for their competitors.

BBC: Patent system 'stifling science'

Moreover, if doing away with closing loopholes goes for big businesses and small, then the small business owners who file a very different tax form than corporations do will want to see their overall tax burden lowered.

FORBES: On Corp Tax Reform, Small Business Wants In