More recently, you have to give Microsoft ( MSFT) some credit at the same time as you brand the company pathetic. While I disagree with almost everything the company does, with the bright exception of Xbox, I could be wrong. Setting aside the volatile arguments about strategy, Microsoft is taking some chances. At the same time as I think the company is dumb for challenging Apple ( AAPL) in the consumer market, I admire its pluck. At least it's doing something. It's investing in opportunity it sees for itself. You can scoff at these companies as special cases. Moan that most of them have war chests full of cash, therefore it's easy for them to spend. One look around the startup community shoots holes in that theory. Despite what's happening in Washington, there's never been a more exciting time for entrepreneurship. Talk about taking chances. Relatively little guys, like my neighbor, the founder and CEO of Media 11:11, are pouring their own money into their passions. They see opportunity during these exciting times and they're seizing it. Yes, I gave my friend a free plug. Yes, I can't stop talking about guys like Bezos and Schultz. And I'm not going to stop. This stuff matters. What they do, what they're trying to do matters. The fiscal cliff is an excuse. Cries of an apparently "anti-business, anti-Wall Street" president. That's another excuse. Take the tax hit. Bring your money back onshore and reinvest it in your business and your country. If you don't see opportunity, wake the bleep up! Go out and find some. Do you think the self-employed guy with a wife and two kids blasting off a startup with his own money has it easy? He's paying for his own health care. He gets taxed at an obscene rate. There's no steady paycheck coming in. He's got to hustle. But he's not complaining. And he will win because he has a winning attitude. If you're a whining CEO while Washington fights, you deserve as much blame for what's wrong with the American economy as the politicians do. You, my friend, are a loser. Follow @rocco_thestreet --Written by Rocco Pendola in Santa Monica, Calif.