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With all due respect, the phrasing of your question implies a bias (Democrats love entitlements, Republicans do not) that does not exist. Both political parties have proposed, supported or enacted entitlement programs. Example: Two of the largest individual entitlement programs (by dollar value) ever enacted were proposed and enacted by Richard Nixon (R)(the Earned Income Tax credit) and Geo. W. Bush (R)(Medicare Part D prescription drug benefit)(proposed and enacted by Bush, and passed by an all-GOP House and Senate).
Entitlements are a very bipartisan enterprise.
"Entitlements" get their name from the nature of laws enacting the benefit; if you meet the criteria for coverage under the law, you are "entitled" to that benefit or credit without further action by Congress. Over the years, the tag "entitlement" somwhow has been narrowly applied only to government benefits that went to individuals, not business entities that receive the same or similar considerations in federal law.
Examples of corporate entitlements: Research and Development tax credit (available for R&D expenditures that business would have expended anyways); export insurance (Overseas Private Investment Corporation) and export-import credit (ExIm Bank) to reduce risk and costs of overseas sales, and direct federal subsidies to business entities (~$100 billion/yr. Source: Cato Institute), and countless lesser "entitlements" (E.g, special tax treatment for corporate jets ($3 billion/yr); tax deduction for second homes (~$8 billion/yr); fifty (50) billionaires annually received taxpayer-funded farm subsidies over the past twenty years).
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