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Sunday, 12th September 2010

Fact Sheet -- President Obama Has Signed Eight Small Business Tax Cuts Into Law, Pledges to Sign Eight New Tax Cuts Benefitting Millions of Small Businesses

Fact Sheet -- President Obama Has Signed Eight Small Business Tax Cuts Into Law, Pledges to Sign Eight New Tax Cuts Benefitting Millions of Small Businesses
Source: White House Press Office

I. President Obama Has Already Signed Into Law Eight Separate Small Business Tax Cuts: In the Recovery Act and subsequent legislation in 2009 and 2010, the President signed the following eight small business tax cuts into law:

  1. A New Small Business Health Care Tax Credit
  2. A New Tax Credit for Hiring Unemployed Workers
  3. Bonus Depreciation Tax Incentives to Support New Investment
  4. 75% Exclusion of Small Business Capital Gains
  5. Expansion of Limits on Small Business Expensing
  6. Five-Year Carryback of Net Operating Losses
  7. Reduction of the Built-In Gains Holding Period for Small Businesses from 10 to 7 Years to Allow Small Business Greater Flexibility in Their Investments
  8. Temporary Small Business Estimated Tax Payment Relief to Allow Small Businesses to Keep Needed Cash on Hand


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