GMAT Critical Reasoning (CR) | Re: Legislator: Recently, the state's small-business association proposed

Thanks for sharing the questions.
My 2 cents.

Premise:
Legislator: Recently, the state's small-business associationproposed a plan to allow small (as defined by law) retail establishments to deduct the cost of unsold inventory from their tax liability .
The association's spokesperson emphasized that, since smaller businesses haveless money with which to purchase inventory, the proposed measure would help those smaller retailers remain competitive with their larger counterparts.