As long as Republicans can extract something significant--tax reform, entitlement reform, or real spending cuts guaranteed in a new law--I have no problem raising the top marginal rate as long as ALL small business owners are exempted.
Will Smith and Matt Damon won't miss a million dollars. Neither will Beonce or Oprah or George Strait.
The whole idea is silliness as it's one of those "fairness" things for liberals. Taxing all the 250k+ crowd yields maybe $70 billion a year. With deficits of 1,200 billion that brings them down to 1,130 billion. Big woop. But Dems will just spend every dollar so it's window dressing at best.