I would suggest a small tax credit for legal start up costs so a company can get off on the ground on the right foot. I work with entrepreneurs as an attorney and litigator in Austin, Texas and I see so many problems caused by improper entity formation (or lack thereof), inability to fully protect intellectual property, failing to document business relationships and using "handshake deals" and bad contracts, and failure to understand basic business law and methods for properly raising funds. If there was a tax credit, it would encourage entrepeneurs to seek legal counsel at the outset and afford basic legal services, and avoid litigation costs in the future by having better documents and better intellectual property protection.
Idea No. 121