The benefits are that, with time and enforcement, businesspeople will be held in higher regard and will be able to refer to the code when asked or tempted to do something that they believe not to be in the best interests of their company.
However, taxpayers should note that Code Sec. 1411 is to follow normal income tax rules (i.e. rules that a tax lawyer or accountant might refer to as tax rules under chapter one of the Internal Revenue Code), so for ease of calculation, what is exempted from the regular income tax, such as tax-exempted mutual bonds, are also excluded from the NII sum.