Why can't you deduct the depreciation on your car, since businesses can deduct the depreciation on company cars?
F**k you, that's why.
Why can't you deduct the insurance on your car and home, since businesses can deduct their auto/premises insurance?
F**k you, that's why.
Why can't you deduct fuel and maintenance costs on your car, since businesses can deduct both of those things on company cars, trucks, even private jets?
F**k you, that's why.
Why can't you deduct upkeep and maintenance costs on your home, since businesses can deduct both of those things for their premises?
F**k you, that's why.
When people say that the tax code is unfair to "small and medium-sized businesses", just know that they are absolutely positively full of shit. The tax code is unfair to working people.
PS. When they say "small and medium-sized business", they mean "any business with up to 500 employees".