"One [incentive] ... allows smaller firms that establish an ESRP to claim a tax credit to offset part of their costs during the initial years.... [O]nly 1 percent (pre-policy expansion) to 5.5 percent (post-policy expansion) of apparently eligible firms claim the credit.... [T]ake-up among a tax preparer's clients increases after that preparer files their first credit.... [M]ost firms only claim the credit for one year despite being eligible to do so for up to three years."  MORE >>