diff --git a/03-treasury-and-taxation/03-1-taxation.md b/03-treasury-and-taxation/03-1-taxation.md
index 3693bd7..ad99429 100644
--- a/03-treasury-and-taxation/03-1-taxation.md
+++ b/03-treasury-and-taxation/03-1-taxation.md
@@ -1,5 +1,8 @@
 # Wellspring taxation
 
+> [FIXME]: Consider switching over to a corporate only tax.
+Find some way to ensure that fledgling businesses don't need to worry about taxes and need only start worrying about them when they become stable and profitable.
+
 ## Basics
 
 ### Valid forms of taxation