Very different thing--she's talking about startup costs. And if I understand it correctly it's something I have long supported: small businesses should in most cases not need to worry about depreciation and related matters of distributing costs to the "right" year. If you're doing a lot of accounting already the compliance cost is minimal, but for the little guy it's a lot of stuff they wouldn't otherwise be doing. I'd be fine with any business with less than $50k of stuff that would normally depreciate simply allowed to write it off in the year it was incurred.
I know what she's referring to. I don't disagree myself, in general, about Kamala's proposal, though going from $5,000 to $50,000 (a 10 fold increase!), seems a little sudden and steep. Five thousand isn't much of writeoff for a lot of businesses. I question whether that might be too drastic of a change to tax revenue. That said, I'm not sure I see the logic in being strongly in favor of tax breaks during small business startup, but being against any sort of tax breaks after the first year, like Ziprhead is. Its tough to keep a small business thriving, especially these days, with high commodity prices, interest rates, rent, gasoline, utilities, etc.
Sorta reminds me of what the Dems say about Republicans regarding abortion and childcare. That is, the Republicans insist on getting the fetus born, but lose interest in nurturing that life when it comes to supplemental aid, childcare subsidies, parental leave, etc.