I see what you are saying, but I think that if things exist in the tax code that can only be taken advantage of by large companies, it is -effectively- the same thing as a big company exemption.
He’s not talking about effectively what happens. He’s saying textually there is no “large company tax break” and if you tell legislators to repeal “large company tax breaks” they’d all give you confused looks. Textual precision is important if you want to start fixing the problem. What exactly are the test breaks that work for big companies and not small ones? Why do they exist? What was the original intent? What are the side effects?