Not happy, but ok with it compared to the alternatives.  And yes all those with creative accountants will find a way around it, that’s why we need to completely simplify the tax code to a progressive percentage of income.  No deductions, no games, no nothing.  Never happen, but it would be a heck of a lot simpler and more reliable in terms of what is coming into the government (of course there would be a lot of jobless IRS workers and tax accountants, so you really can’t win)