小型企業條例草案“前進！

人力資源5297上週在參議院通過。它會匆匆通過的房子，並可能會由奧巴馬總統簽署成為法律，因為早在本週星期五（10年9月24日）。

本條例草案為小企業是巨大的，經濟的，當然我的生意似乎沒有人拿起它。

令人吃驚的是，政府已完成了全年最好的東西是沒有被挑選的媒體。所以這裡是一個超快速跑下來的只是一些利益和企業意味著什麼......

有很多小分拆有關業務資產等，我不會到這裡的額外折舊法。在本文結束時發布的所有好處的完整簡介。

我想集中在少數SBA和商業貸款，他們的意思，以市場和經濟的巨大變化。

增加對SBA 7A貸款擔保從75％到90％

- 這意味著什麼：如果貸款變壞，政府將保證90％的的SBA 7A貸款的損失。

- 為什麼它重要的：，SBA 7A貸款，銀行可以借給錢和他們的總損失的風險上限為10％。這使得他們更容易批准貸款。我有一個例子是100％的抵押支持啟動的特許經營餐廳的貸款，但因為客戶端沒有經驗，沒有人願意做貸款。隨著這種變化，我的一個貸款人願意做的貸款，因為他們的風險，因此減輕。這種變化使他的批准可能，這將是另一家商店，僱用20歲左右的人，不會沒有這種變化的情況下打開！

7A從200萬美元500萬美元貸款和504從150萬美元，550萬美元的貸款增加SBA貸款限制。

- 這意味著什麼：增加貸款規模和它們的數量可以做的SBA計劃。許多人沒有意識到這一點，但大多數銀行將不會所有的SBA貸款計劃外貸款。所以，這裡的變化影響可用性，所有被佔領的企業雇主的錢。例如，行信用貸款或債務合併貸款幾乎全部消失，除非SBA 7A方案。特許經營創業企業只有貸款相同。

- 為什麼它的問題：這是巨大的。這種單一的變化，預計將增加50億美元的貸款和只花了政府自己估計的2600萬美元。它允許進行更大的交易。但它也允許進行更多的交易。在504計劃，它將使貸款超過1000萬美元進行美元，這使得需要大型倉庫空間等較大的小企業有更好的融資渠道。只有商業貸款，沒有涉及房地產，幾乎不存在了，除非SBA 7A方案。越來越多的限制，有兩三家門店，但在7A的貸款額度，現在可以開3或4個以上的挖掘，成功的企業老闆。更多的商店和小企業開放，意味著更多的就業崗位和機會。對經濟的影響是巨大的。

允許對504貸款再融資計劃，這是一個改變遊戲規則。

- ，再融資意味著什麼，只是，現在可以完成對504計劃，至目前為止，為購買只

- 為什麼重要：擁有一塊房地產業務，現在可以再融資，該建築物的價值，以還清貸款的90％，鞏固債務設備等，在對504計劃的混紡率現在低5％的範圍內，這可以是巨大的商業業主和成百的現金流量的幾千塊錢，然後就可以部署到營銷，擴大，僱用等。

放棄的SBA費用 -貸款金額一般為2％，即日起至今年年底放棄這些費用。這使得它更便宜做這些貸款並節省借款人成千上萬。我的一個客戶將節省34,000美元以上的交易費用！

等等。這項法案長期深遠的影響，它的好處將在未來幾年覺得。小企業是這個國家的骨幹和釋放的信貸提供給他們，讓他們通過允許更好的經營企業和大型企業進入資本鞏固和保存的錢，我們將看到一個就業崗位的增加，收入，並最終在經濟。

For a full layout of what is in the bill read after the ps As for me, I am about to get really busy writing up these loans for these hard working small business owners that are the engine of growth in this economy!
Joseph P. Tufo, President
Certified Cash Flow Consultant, Certified Capital Specialist
現金流量表專家，INC。
PO箱844
阿拉莫的CA 94507
925-691-8200 Direct to my desk
800-669-2700商業
206-984-2853 Fax
joe@joetufo.com
http://www.workingcapitalfast.com
http://www.joetufo.com/blog
讓我們來幫助您得到資助：
http://www.bit.ly/82XHOB
網絡/聊天聯繫方式：
LinkedIn：jptufo
SKYPE：jptufo
Google Talk: joe@joetufo.com
Twitter的： https://twitter.com/joetufo
Facebook的： http://www.facebook.com/joetufo
Google Profile: http://www.google.com/profiles/jptufo
ps DID YOU KNOW I CAN PAY REFERRAL FEES? Refer me over someone to refinance on the 504 program or to help them with a purchase and I can pay you 25 bps per referral. On a typical $1mill loan size, that is $2500 when it closes! Not too shabby for referring a name and a number! They will get great service and we WILL get them closed! Just give me a call at 800-669-2700.

Summary of the Small Business Jobs Act

2010年8月5日，

Provisions to Provide Access to Capital

100% Exclusion of Small Business Capital Gains. Generally, non-corporate taxpayers may exclude 50 percent of the gain from the sale of certain small business stock acquired at original issue and held for more than five years. For stock acquired after February 17, 2009 and before January 1, 2011, the exclusion is increased to 75 percent. At the time of sale, however, 28% of the excluded gain will be treated as a tax preference item subject to the alternative minimum tax (AMT). Qualifying small business stock is from a C corporation whose gross assets do not exceed $50 million (including the proceeds received from the issuance of the stock) and who meets a specific active business requirement. The amount of gain eligible for the exclusion is limited to the greater of ten times the taxpayer's basis in the stock or $10 million of gain from stock in that corporation. This bill would temporarily increase further the amount of the exclusion to 100 percent of the gain from the sale of qualifying small business stock that is acquired after the date of enactment in 2010 and held for more than five years. Additionally, the bill eliminates the AMT preference item attributable for that sale. This provision is estimated to cost $518 million over ten years.

General Business Credit Carried Back Five Years. Under current law, a business' unused general business credit may generally be carried back to offset taxes paid in the previous year, and the remaining amount may be carried forward for 20 years to offset future tax liabilities. This bill extends the one year carryback for general business credits to five years for certain small businesses. This applies to general business credits for those sole proprietorships, partnerships and non-publicly traded corporations with $50 million or less in average annual gross receipts for the prior three years. This provision is estimated to cost $107 million over ten years.

General Business Credit Not Subject to AMT. Under the Alternative Minimum Tax (AMT), taxpayers may generally only claim allowable general business credits against their regular tax liability, and only to the extent that their regular tax liability exceeds their AMT liability. A few credits may be used to offset AMT liability, such as the credit for small business employee health insurance expense. This bill allows certain small businesses to use all types of general business credits against their AMT. This applies to general business credits for those sole proprietorships, partnerships and non-publicly traded corporations with $50 million or less in average annual gross receipts for the prior three years. This provision is estimated to cost $977 million over ten years.

S Corp Holding Period. Generally, a C corporation converting to an S corporation must hold onto any appreciated assets for 10 years following its conversion or face a business-level tax imposed on the built-in gain at the highest corporate rate of 35 percent. This holding period is reduced where the 7th taxable year in the holding period preceded the taxable year beginning in 2009 or 2010. This bill temporarily shortens the holding period of assets subject to the built-in gains tax to 5 years if the 5th taxable year in the holding period precedes the taxable year beginning in 2011. This provision is estimated to cost $70 million over ten years.

Increase Small Business Administration (SBA) Loan Limits. This provision increases 7(a) loan limits from $2 million to $5 million, 504 loans from $1.5 million to $5.5 million, and microloans from $35,000 to $50,000. It also increases the government guarantee on 7(a) loan limits, while providing the elimination of borrower fees on 7(a) and 504 loans through December 31, 2010. It increases the 7(a) Express Loans from $300,000 to $1 million to increase working capital to small businesses. The package also includes Intermediary Lending Pilot program, which allows the SBA to make direct loans to eligible nonprofit lending intermediaries, in turn allowing them to make loans to new or growing small businesses. SBA has estimated that the loan increase would increase lending to small businesses by $5 billion in the first year. This provision is estimated to cost $26 million over two years.

Extend Elimination of Small Business Administration (SBA) Loan Fees. This provision extends the American Recovery and Reinvestment Act small business lending program that eliminates the fees normally charged for loans through the SBA 7(a) and 504 loan programs and increases the government guarantees on 7(a) loans from 75% to 90%. Since its creation, the program has supported over $26 billion in small business lending, which has helped to create or retain over 650,000 jobs. This provision was added in the substitute amendment introduced on July 21, 2010. This provision is estimated to cost $505 million over ten years.

State Small Business Credit Initiative (SSBCI). The bill provides $1.5 billion in grants to States to support small business lending programs. States will apply for the funds to be used for approved programs that leverage private lenders to extend greater credit to small businesses and manufacturers. The program allows States to build upon successful models for state small business programs, including capital access, loan participation, collateral support, State-run venture capital, and credit guarantee programs. Funds are allocated to the States using formulas based on certain State employment and unemployment rate data. States have nine months to apply for the program. If the state does not apply, the largest municipalities of the states can apply. This provision was increased by $600 million in the substitute amendment introduced on July 21, 2010. This provision is estimated to cost $1.5 billion over ten years.

小企業貸款基金。該法案授權建立的小企業貸款基金提供國債購買資格的金融機構的優先股和其他債務工具，用不到10美元億美元總資產的能力。合資格的機構，包括保險託管，銀行，儲蓄和貸款控股公司，以及某些社區發展貸款基金。億元總資產不到1美元的合資格的機構可以申請獲得投資，其風險加權資產的5％。 1億美元，總資產10億美元之間，合資格的機構可以得到最多的投資風險加權資產的3％。參與機構支付優先股的5％的股息率，但此率可降低到低至百分之一，如果銀行證明在小企業貸款增長10％，相對使用四個季度之前制定的基準集。兩年後，股息率提高到百分之七，如果銀行不增加小企業貸款。鼓勵及時還款，利率提高到百分之九，經過四年半的時間裡。財政部的權力作出資本投資，根據該計劃頒布之日起一年後終止。這一規定是在2010年7月27日，推出了替代修正案。估計這一規定提高十餘年的1.1億美元。鼓勵投資的規定

增加的第179支銷，並擴展到某些房地產。根據現行法律規定，納稅人可以選擇註銷某些有形的個人財產購買，使用代替，隨著時間的推移，通過折舊收回這些費用在今年收購的貿易或業務的積極行為的成本。對於在2010年開始的納稅年度，納稅人可以註銷這些資本支出25萬美元逐步淘汰，一旦這些資本支出超過$ 800,000。 2010年後，閾值恢復至25,000和$ 200,000美元，分別。該法案將增加500,000元及2,000,000美元，用於在2010年和2011年開始的納稅年度的門檻。這些閾值之內，這一法案將使納稅人的費用高達25萬美元的合格租賃物業改善，合格的餐廳財產，合格的零售改善物業的成本。這項規定預計將耗資22億美元的十幾年。

延長紅利折舊。允許企業恢復資本支出的費用，隨著時間的推移，根據折舊時間表。國會暫時允許企業恢復一定的資本支出在2008年和2009年普通折舊進度快，超過了允許這些企業立即註銷50％的服務放置在這些年的折舊財產的成本費用。該法案延伸的額外的，第一年50

％的折舊資格購買和服務放置在2010年的財產。這項規定預計耗資55億美元，十幾年。

長期合同會計的特別規則。這一規定下完成資產核算方法的規則，一個7歲或以下的折舊年限的比例分離，以便從合同成本分配紅利折舊不完整的合同，在同一年度內的承建商在它們進入到輸入受益於獎金折舊。這一規定是在2010年7月21日，推出了替代修正案。這項規定估計有十多年沒有成本。

規定，以促進創業

啟動了支出的增加扣除。根據現行法律規定，納稅人可以扣除在貿易或業務啟動了支出5000元。一個企業可以扣除的金額減少啟動了支出超過50,000美元的金額。啟動支出定義為調查或創造一個積極的貿易或業務，這將是如果與現有的貿易或業務的運作所產生的支付或扣減有關支付或發生的費用。對於在2010年開始的納稅年度，該法案將暫時增加啟動時，可扣除10,000元到60,000美元淘汰門檻的支出數額。這項規定預計將耗資2.3億美元，超過十幾年。

小企業促進出口。美國貿易代表辦公室（USTR）辦公室在促進美國出口的一個重要的角色，最近增加了對小企業促進出口，特別是其重點。美國貿易代表辦公室已經這樣做了幾個方面，包括建立為小型企業，市場准入，美國貿易代表辦公室內的產業競爭力的助理美國貿易代表辦公室的立場。這位官員將有助於確保美國貿易代表辦公室的貿易政策，解決較小的美國出口商所面臨的挑戰和促進全球的出口機會，為他們。該法案授權美國貿易代表辦公室的市場准入和貿易執法有針對性的活動，幫助小企業提高市場准入，資金，並確保公平的競爭環境上出售他們的美國製造的商品。這一規定有沒有與其相關的成本。

出口促進法。替代將有助於美國的小型和中型企業正在尋找他們的產品出口，但不具備的資源，或不知道如何找到新的國際客戶。首先，它增加了在履行其使命，以促進美國的出口和商務部人員的活動。第二，授權增加出口行業協會和非盈利機構提供補助資金。最後，該修正案規定，決定資助製造業和創新補助，包括為一體的應用考慮出口潛力。商務部國際貿易管理署的歷史已經表明，挪用資金每100萬美元，出口56.6億美元的回報。預計這項立法支持超過40,000個職位，一旦資金被挪用。這一規定是在2010年7月27日，推出了替代修正案。這種變化有沒有與其相關的成本。

增強小企業的貿易機會。這一規定提高了SBA的貿易和出口融資方案，並提升在SBA國際貿易辦公室。它增加了出口融資專家SBA的貿易諮詢方案。它還建立了國家促進出口補助計劃（STEP），這將增加，出口小企業的數量。此外，它提高了聯邦和州政府機構和SBA的資源合作夥伴之間的協調。利用超過10億美元的出口國會為小型企業，這將創建或保存盡可能多的為40,000 - 50,000在2010年的工作。這項規定預計耗資5800萬美元，超過兩年。

改進小企業承包。刪除繁文縟節，並關閉了漏洞，往往投入的跨國公司，而不是主街企業手中的政府工作。增加了2％，小型企業的合同，可創造超過60,000個就業機會。這項法律還規定了小企業的規模標準的定期審查，以確保大小的指標是一致的通貨膨脹和行業的小企業成長。建立問責制大型企業及時付款，小企業的分包商的主要承包商。這項規定預計將耗資1.42億美元，超過兩年。

社區合作夥伴的救濟。這一規定允許SBA到免除或減少其資金需求長達一年的非聯邦份額通過2012財年。這也給救援婦女商業中心（白細胞）和小額貸款中介機構，這缺醫少藥的社區提供援助，以啟動和發展小型企業。公會估計，小額貸款計劃將創造或挽救超過10,000在2011財年的工作。這項立法還提供了額外50萬美元的小企業發展中心，提供技術援助，以小企業業主和企業家。這項規定預計將耗資5000萬美元的一年。

促進小企業公平的規定

修改第6707A罰款。條例草案修訂“國內稅收法典”第6707A未能披露報告的交易比例的基礎節稅的罰款。沒有透露報告的交易國稅局的處罰將被設置在75％收到的稅收利益。申報的交易被定義為投資國稅局已確定上市避稅或避稅，有特色，包括大的損失或保密協議的交易。根據本條例草案的最低刑罰為10,000元，為企業和個人5000元，並為公司的最高刑罰是20萬美元和10萬美元的個人。該法案還要求國稅局提供的年度報告參議院財政委員會和眾議院籌款委員會提供某些避稅的相關處罰的帳戶年內所稱。這項規定預計耗資1.76億美元，十幾年。

健康保險扣除的計算自僱稅的目的。根據現行法律，企業經營者不得扣除為自己和他們的家庭成員的健康保險費用的計算自僱稅的目的。這一規定將允許經營業主扣除醫療保險的費用在2010年為自己和他們的家庭成員在其2010年的自我就業稅的計算。這項規定預計將耗資19億美元的十幾年。

增強中小企業締約校驗程序。這項條文刪除另一個優先締約程序，清楚地表明，沒有一個單一的限制競爭的方案有另一個優先。它放在一個公平競爭的聯邦合同的競爭時，小企業的承包方案，HUBZone，8（一），服務傷殘軍人和婦女擁有的企業。這一規定有沒有與其相關的成本。

災難恢復的改進，包括水產養殖。目前，校本評核不包括水產養殖企業接受校本評核經濟損害災害貸款（EIDL）。本節將允許校本評核，提供不重複的那場災難的其他聯邦災害方案，使這些企業的經濟損害災害貸款。這一規定有沒有與其相關的成本。

要求聯邦機構，以擴大對小企業的經濟影響的評估。這一規定強化了監管制度的靈活性法回應SBA首席律師倡導的意見在最終規則要求機構。它還旨在宣傳辦公室，由SBA的年度預算中規定一個單獨的行項目的獨立性。這一規定有沒有與其相關的成本。

從蜂窩電話“上市樓盤。”這一規定將“摘牌”的細胞，因此其成本可扣除或像其他商業物業的折舊沒有繁重的記錄保存要求，電話。這一規定是在2010年7月21日，推出了替代修正案。這項規定預計耗資4.1億美元，十幾年。

偏移 - 減少稅收差距

需要出租物業費用支付信息報告。該法案要求接收來自房地產的租金收入的人，以文件的信息返回到國稅局和服務供應商報告在出租物業費一年支付600美元或以上。一般租用的報告要求，包括軍人在內的積極成員，他們的主要住所的個人，有一個例外。估計這一規定提高十餘年的2.5億美元。

失效文件信息返回，增加罰則。該法案增加對未能及時的文件信息返回到國稅局的處罰。第一層的罰款從15美元上升至30元，歷年最大，從75,000元至250,000元增加。增加二線處罰從30美元到60美元，由15萬元增加至500,000元的歷年最高。第三層的罰款從50美元提高至100元，增加歷年最大，由25萬元至150萬元。對於小文件管理器，歷年最大增加，由25,000元至75,000一線的處罰，從$ 50,000到$ 200,000的二線處罰的，由100,000元至500,000元，第三層的懲罰。每一次的失敗，因故意無視最低罰款由100元提高到250美元。罰款金額進行調整，每五年通貨膨脹。失敗文件的信息返回到收款人的處罰也同樣增加。估計這一規定提高十餘年$ 421億美元。

連續徵收所得稅負債某些聯邦承包商中的應用。一般來說，國稅局日前發出徵款未付的聯邦稅的責任，它必須給納稅人一個集合過程（CDP）的聽證會的機會。聯邦政府支付給聯邦承包商之前，聯邦所得稅負債發生自動檢查。當這種責任是確定的，國稅局發出一個CDP通知承包商，但不能向承包商付款，直到CDP的要求是完整的。該法案允許國稅局發出徵收前聯邦承包商的聯邦所得稅負債聽到一個CDP。它還提供了一個機會為CDP的聽證會在合理時間內納稅人發出後徵。估計這一規定提高十餘年的1.1億美元。

偏移 - 促進退休做準備

讓參與者在政府457計劃治療羅斯貢獻選修順延。從2011年開始，該法案將允許退休儲蓄計劃，贊助由國家和地方政府（政府457（b）計劃），包括羅斯帳戶，這是目前僅在401（k）和403（b）計劃，將提供於2011年在聯邦節儉儲蓄計劃。羅斯帳戶的捐款是稅後的基礎上，但本金和收益的分配一般是免稅的。估計這一規定提高了十幾年的$ 5.06億。

允許翻轉選修延期計劃從羅斯指定帳戶。該法案將允許401（K），403（二），（二）政府457計劃允許參與者擀成羅斯帳戶稅前賬戶餘額。側翻金額將在應納稅所得額includible除外的範圍內，它是稅後貢獻的回報。如果在2010年的過渡，參與者可以選擇在2011年和2012年支付的稅。計劃將能夠立即允許後，制定這些翻車。估計這一規定提高十餘年的5.1億美元。

允許部分年金一個不合格年金合同。替代將使不合格年金的持有人（即是，外稅合格的退休計劃或愛爾蘭共和軍舉行的年金合同），選擇接收流的年金合同的形式合同的一部分，離開其餘合同，稅收遞延的基礎上積累的收入。這一規定是在2010年7月21日，推出了替代修正案。估計這一規定提高十餘年$ 956億美元。

偏移 - 閉幕無意漏洞

纖維素生物燃料生產者信貸的粗浮油的資格。在2008年，國會頒布的纖維素原料生產生物燃料$ 1.01每加侖的稅收抵免，以鼓勵不從食物來源材料的生物燃料發展新的生產能力。一些納稅人正在尋求聲稱經過加工的燃料是原油的高油，高腐蝕性，如（另一種浪費紙張製造過程中的產品）的纖維素生物燃料的稅收抵免。該法案限制不高腐蝕性的燃料（即可以在汽車發動機，或在申請家庭取暖用的燃料）的稅收抵免資格。估計這一規定提高十餘年的1.8億美元。

擔保源規則。根據現行法律，擔保費源規則下的治療目前還不清楚。如果擔保費，如服務的來源，他們是根據位置的服務進行採購。如果擔保費，如利益來源，他們採購參考付款人居住國。最近一宗法庭案件確定，擔保費應像服務採購。採購方式類似服務的擔保費，將允許外國公司的美國子公司，從事收入沒有支付徵收美國預扣稅扣減支付給外國子公司（從而減少了他們的美國所得稅負債）剝離交易。將提供替代來源後頒布之日起發出的付款人債務擔保，直接或間接獲得的金額將像利息，因此，如果美國納稅人的外國人士支付，一般須繳納預扣稅。沒有推理的目的是治療頒布日期前發出的擔保。這一規定是在2010年7月21日，推出了替代修正案。估計這一規定，提高了十幾年$ 2億美元。其他規定

使用預測模型和其他分析技術，查明和防止浪費，欺詐和濫用行為，在醫療收費服務項目。該法案將要求秘書長與私營公司的合同進行的預測模型和其他分析技術來識別和防止支付A部分和醫保乙下提交的不當索賠。秘書長將需要確定的醫療保險計劃中的浪費，欺詐和濫用的風險最高的十個國家，並為一年，預測模型和其他分析技術將用於識別並停止在這些國家中的欺詐索賠。這個初始的一年後，HHS的部部（HHS OIG的）監察長向國會報告的實際節約醫保在過去一年的服務費，該計劃預計未來儲蓄作為使用這些技術，以及對投資回報的預測分析技術。秘書長將需要向國會報告的影響，如果有的話，醫療保險的受益者和提供者的技術。如果HHS的OIG的證明超過使用該技術的名義儲蓄，它的使用將擴大到十一年的額外狀態。使用後的第二年，秘書長和HHS的OIG的，將進行第二次的分析和認證。如果這種分析和認證是積極的，技術將擴大在每一個國家的醫療服務收費方案延長一年。最後，額外的一年之後，第三個分析將進行，如果陽性的話，秘書長將擴大技術的使用

醫療補助和兒童的健康保險計劃（CHIP）。如果在任何評估和認證，HHS的OIG的不證明儲蓄，將暫停徵收一年的技術擴張。這一規定是在2010年7月27日，推出了替代修正案。這種變化增加了十餘年$ 930億美元，該法案的成本。

小型企業招聘ActAugust 5，的總結2010Provisions提供訪問Capital100％的小型企業資本利得排除。一般來說，非企業納稅人可以排除從某些小企業收購了原來的問題，並為五年以上持有的股票出售收益的50％。股票收購後，2009年2月17日之前，2011年1月1日起，排除上升到75％。然而，在銷售時，排除收益的28％將被視為受到替代性最低稅（AMT）的稅收優惠項目。合資格的小型企業股票是從一個C公司，其資產總額不超過5000萬美元（包括發行股票所得的收益）和符合特定的活躍業務紀錄要求。可排除的增益量是有限的，以更大的十倍納稅人在股票或從該公司的股票收益$ 10億美元的基礎上。這項法案將暫時增加進一步排除量100％的收益來自出售合格小型企業的股票被收購後，在2010年頒布之日起超過五年舉行。此外，該法案消除，銷售佔AMT的首選項目。這一規定的費用估計為$ 518億美元，超過10 years.General商業抬回五年信用。在現行法律下，一個企業的未使用的一般的商業信用一般被運回，以抵消在過去一年繳納稅款，剩餘的金額可進行20年來，以抵消未來所得稅負債。該法案延伸一般商業信貸的某些小型企業到五年一年carryback。這適用於一般的商業信用，對於那些獨資，合夥企業和非公開交易的公司50萬美元或為前3年年均總收入少。這項規定預計要花費十餘years.General 1.07億美元的商業信用，不以AMT的。納稅人可替代最低稅（AMT），一般只要求對他們定期的稅務負擔允許一般的商業信用，並只限於他們經常稅項負債超過其AMT的責任。幾個學分，可用於抵消AMT的責任，如僱員的健康保險費用，為小企業信貸。這項法案允許某些小企業使用所有類型的一般商業信貸，對他們的AMT。這適用於一般的商業信用，對於那些獨資，合夥企業和非公開交易的公司50萬美元或為前3年年均總收入少。這項規定預計將耗資9.77億美元，超過十years.S公司控股時期。一般來說，一個C公司轉換到S公司必須抓住任何升值的資產10年後，其轉換或面對業務級稅徵收最高35％的企業稅率內置增益。這個持有期減少7日在持有期間的納稅年度之前在2009年或2010年開始的納稅年度。這個法案暫時縮短資產持有期間內置增值稅至5年，如果5日在持有期間的納稅年度之前在2011年開始的納稅年度。這項規定預計耗資超過7000萬美元的10 years.Increase小企業管理局（SBA）貸款限額。這一規定增加7（一）貸款限額從200萬美元至5萬美元，504，從150萬美元550萬美元的貸款，由35,000元至50,000元的小額貸款。這也增加了7（一）貸款限額的政府擔保，同時提供通過2010年12月31日，7（a）和504貸款的借款費用消除。它增加了7（一）從$ 300,000到$ 1億美元快速增加營運資金的小企業的貸款。該軟件包還包括中介貸款試點方案，它允許SBA到反過來使他們能夠做出新的或增長的小企業貸款，直接貸款資格的非營利性貸款中介。公會估計在第一年的5億美元貸款的增加會增加小企業的貸款。這項規定預計耗資超過2600萬美元，消除小企業管理局的years.Extend（SBA）貸款費用。這項規定延伸美國恢復和再投資法案“的小企業貸款計劃，消除通常通過的SBA 7（a）和504貸款計劃的貸款收取的費用和增加政府保證7（a）貸款從75％至90％。自創建以來，該計劃已支持了26億美元以上的小企業貸款，這有助於創造或保留超過65萬個就業機會。這一規定是在2010年7月21日，推出了替代修正案。預計耗資5.05億美元，超過10個years.State小企業信用倡議（SSBCI）的這一規定。該法案規定國家撥款1.5億美元，以支持小企業貸款計劃。各國將申請被批准的方案，利用私人貸款，以擴大向小企業和製造商更大的信用資金。該計劃允許各國呼籲建立國有小企業的方案，包括資本的進入，參與貸款，擔保支持，國營企業的資本，信用擔保計劃的成功模式。資金分配給各國使用某些國家的就業和失業率數據為基礎的公式。國家有9個月申請程序。如果國家不適用，美國最大的直轄市，可以申請。這一規定增加了600萬美元在2010年07月21日推出了替代修正案。這項規定預計耗資超過15億美元的10 years.Small商業貸款基金。 The bill authorizes the creation of the Small Business Lending Fund to provide Treasury with the ability to purchase preferred stock and other debt instruments from eligible financial institutions with less than $10 billion in total assets. Eligible institutions include insured depositories, bank and savings and loan holding companies, and certain community development loan funds. Eligible institutions with less than $1 billion in total assets can apply to receive investments of up to five percent of their risk-weighted assets. Eligible institutions between $1 billion and $10 billion in total assets can receive investments of up to three percent of risk-weighted assets. Participating institutions will pay a five percent dividend rate on the preferred stock, but this rate can be reduced to as low as one percent if a bank demonstrates a 10 percent increase in small business lending relative to a baseline set using the four quarters prior to enactment. The dividend rate is increased to seven percent after two years, if the bank does not increase its small business lending. To encourage timely repayment, the rate increases to nine percent after four and a half years. Treasury's authority to make capital investments under the program is terminated one year after the date of enactment. This provision was added in the substitute amendment introduced on July 27, 2010. This provision is estimated to raise $1.1 billion over ten years. Provisions to Encourage InvestmentIncrease of Section 179 Expensing and Expansion to Certain Real Property. Under current law, taxpayers may elect to write-off the costs of certain tangible personal property that is purchased for use in the active conduct of a trade or business in the year of acquisition in lieu of recovering these costs over time through depreciation. For the taxable year beginning in 2010, taxpayers may write-off up to $250,000 of these capital expenditures subject to a phase-out once these capital expenditures exceed $800,000. After 2010, the thresholds revert to $25,000 and $200,000, respectively. This bill would increase the thresholds to $500,000 and $2,000,000 for the taxable years beginning in 2010 and 2011. Within those thresholds, this bill would allow taxpayers to expense up to $250,000 of the cost of qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. This provision is estimated to cost $2.2 billion over ten years.Extension of Bonus Depreciation. Businesses are allowed to recover the cost of capital expenditures over time according to a depreciation schedule. Congress temporarily allowed businesses to recover the costs of certain capital expenditures made in 2008 and 2009 more quickly than under ordinary depreciation schedules by permitting those businesses to immediately write-off 50 percent of the cost of depreciable property placed in service in those years. This bill extends the additional, first-year 50percent depreciation for qualifying property purchased and placed in service in 2010. This provision is estimated to cost $5.5 billion over ten years.Special Rule for Long-Term Contract Accounting. This provision decouples bonus depreciation from allocation of contract costs under the percentage of completion accounting method rules for assets with a depreciable life of seven years or less in order to allow contractors that do not complete contracts within the same year in which they are entered into to benefit from bonus depreciation. This provision was added in the substitute amendment introduced on July 21, 2010. This provision is estimated to have no cost over ten years.Provisions to Promote EntrepreneurshipIncreased Deduction for Start-up Expenditures. Under current law, taxpayers may deduct up to $5,000 in trade or business start-up expenditures. The amount that a business may deduct is reduced by the amount by which start-up expenditures exceed $50,000. Start-up expenditures are defined as expenses paid or incurred in connection with investigating or creating an active trade or business, which would be deductible if paid or incurred in connection with the operation of an existing trade or business. For the taxable year beginning in 2010, this bill would temporarily increase the amount of start-up expenditures that may be deducted to $10,000 subject to a $60,000 phase-out threshold. This provision is estimated to cost $230 million over ten years.Small Business Export Promotion. The Office of the United States Trade Representative (USTR) plays an important role in promoting US exports, and recently increased its focus on small business export promotion in particular. USTR has done so in several respects, including the creation of the position of Assistant USTR for Small Business, Market Access, and Industrial Competitiveness within USTR. This official will help ensure that USTR's trade policy addresses the challenges facing smaller US exporters and promotes global export opportunities for them. The bill authorizes funds for USTR's market access and trade enforcement activities targeted at helping small business increase market access and ensure a level playing field on which to sell their US made goods. This provision has no cost associated with it.Export Promotion Act. The substitute would assist US small and mid-sized businesses that are looking to export their products but do not have the resources or know-how to find new international customers. First, it increases the activities and staffing of the Department of Commerce in carrying out its mission to promote US exports. Second, it authorizes increased funding for export grants available to industry associations and non-profit institutions. Finally, the amendment requires that decisions to fund manufacturing and innovation grants include exporting potential as one of the application considerations. The Department of Commerce's International Trade Administration historically has shown that for every $1 million dollars in appropriated funds, $56.6 million in exports are seen in return. This legislation is projected to support over 40,000 jobs once the funds are appropriated. This provision was added in the substitute amendment introduced on July 27, 2010. This change has no cost associated with it.Enhanced Small Business Trade Opportunities. This provision improves the SBA's trade and export finance programs and elevates the Office of International Trade within the SBA. It adds Export Finance Specialists to the SBA's trade counseling programs. It also establishes the State Export Promotion Grant Program (STEP), which would increase the number of small businesses that export. In addition, it improves coordination between federal and state agencies and SBA resource partners. This leverages more than $1 billion in export capitol for small businesses, which will create or save as many as 40,000 – 50,000 jobs in 2010. This provision is estimated to cost $58 million over two years.Improved Small Business Contracting. Removes the red tape and closes loopholes that too often put government work into the hands of multinational corporations instead of Main Street businesses. Increasing contracts to small businesses by just 2 percent can create more than 60,000 jobs. This legislation also provides for a periodic review of small business size standards to ensure that size indicators are consistent with inflation and industry growth of small businesses. It establishes accountability of large business prime contractors for prompt payment to small business subcontractors. This provision is estimated to cost $142 million over two years.Relief for Community Partners. This provision allows SBA to waive or reduce the non-federal share of its funding requirements for up to one year, through fiscal year 2012. It also gives relief to Women's Business Centers (WBCs) and microloan intermediaries, which provide assistance to underserved communities to start and grow small businesses. The SBA estimates that the microloan program will create or save more than 10,000 jobs in Fiscal Year 2011. This legislation also provides an additional $50 million for the Small Business Development Centers to provide technical assistance to small business owners and entrepreneurs. This provision is estimated to cost $50 million for one year.Provisions to Promote Small Business FairnessModify Section 6707A Penalty. The bill revises section 6707A of the Internal Revenue Code to make the penalty for failing to disclose a reportable transaction proportionate to the underlying tax savings. The penalty for failure to disclose reportable transactions to the IRS would be set at 75 percent of the tax benefit received. Reportable transactions are defined as investments in transactions that the IRS has identified as listed tax shelters or that have characteristics of tax shelters, including large losses or confidentiality agreements. The minimum penalty under this bill is $10,000 for corporations and $5,000 for individuals, and the maximum penalty is $200,000 for corporations and $100,000 for individuals. The bill also requires the IRS to provide an annual report to the Senate Finance Committee and to the House Ways and Means Committee giving an account of certain tax-shelter related penalties asserted during the year. This provision is estimated to cost $176 million over ten years.Deductibility of Health Insurance for the Purposes of Calculating Self-Employment Tax. Under current law, business owners are not permitted to deduct the cost of health insurance for themselves and their family members for purposes of calculating self-employment tax. This provision would allow business owners to deduct the cost of health insurance incurred in 2010 for themselves and their family members in the calculation of their 2010 self-employment tax. This provision is estimated to cost $1.9 billion over ten years.Enhancements to Small Business Contracting Parity Programs. This provision removes the priority one contracting program has over another, making clear that no single restricted competition program has priority over another. It places the small business contracting programs, HUBZone, 8(a), Service-Disabled Veterans and Women-Owned Businesses on a level playing field when competing for Federal contracts. This provision has no cost associated with it.Improvements to Disaster Recovery to Include Aquaculture. Currently, the SBA excludes aquaculture businesses from receiving SBA Economic Injury Disaster Loans (EIDL). This section would allow SBA, provided it does not duplicate other Federal disaster programs for that disaster, to make economic injury disaster loans to these businesses. This provision has no cost associated with it.Require Federal Agencies to Expand Their Assessments of Economic Effects on Small Businesses. This provision strengthens the Regulatory Flexibility Act by requiring agencies to respond to the SBA Chief Counsel of Advocacy's comments in the final rule. It also seeks more independence for the Office of Advocacy by mandating a separate line item in the SBA's annual budget. This provision has no cost associated with it.Remove Cellular Phones from “Listed Property.” This provision would “delist” cell phones so their cost can be deducted or depreciated like other business property, without onerous recordkeeping requirements. This provision was added in the substitute amendment introduced on July 21, 2010. This provision is estimated to cost $410 million over ten years.Offsets – Reducing the Tax GapRequire Information Reporting for Rental Property Expense Payments. The bill requires persons receiving rental income from real property to file information returns to the IRS and to service providers reporting payments of $600 or more during the year for rental property expenses. In general, there is an exception for individuals renting their principal residences, including active members of the military, from the reporting requirements. This provision is estimated to raise $2.5 billion over ten years.Increase Penalties for Failure to File Information Returns. The bill increases penalties for failure to timely file information returns to the IRS. The first-tier penalty is increased from $15 to $30, and the calendar year maximum is increased from $75,000 to $250,000. The second-tier penalty is increased from $30 to $60, and the calendar year maximum is increased from $150,000 to $500,000. The third-tier penalty is increased from $50 to $100, and the calendar year maximum is increased from $250,000 to $1.5 million. For small filers, the calendar year maximum is increased from $25,000 to $75,000 for the first-tier penalty, from $50,000 to $200,000 for the second-tier penalty, and from $100,000 to $500,000 for the third-tier penalty. The minimum penalty for each failure due to intentional disregard is increased from $100 to $250. The penalty amounts are adjusted every five years for inflation. Penalties for failure to file information returns to payees are similarly increased. This provision is estimated to raise $421 million over ten years.Application of Continuous Levy to Tax Liabilities of Certain Federal Contractors. Generally, before the IRS can issue a levy for an unpaid Federal tax liability, it must give the taxpayer an opportunity for a collection due process (CDP) hearing. Prior to the Federal government making disbursements to Federal contractors, an automated check for a Federal tax liability occurs. When such a liability is identified, the IRS issues a CDP notice to the contractor but cannot levy on payments to the contractor until the CDP requirements are complete. The bill allows IRS to issue levies prior to a CDP hearing on Federal tax liabilities of Federal contractors. It also provides the taxpayer with an opportunity for a CDP hearing within a reasonable time after a levy is issued. This provision is estimated to raise $1.1 billion over ten years.Offsets – Promoting Retirement PreparationAllow Participants in Governmental 457 Plans to Treat Elective Deferrals as Roth Contributions. Beginning in 2011, the bill would allow retirement savings plans sponsored by state and local governments (governmental 457(b) plans) to include Roth accounts, which are currently available only in 401(k) and 403(b) plans and will be available in the federal Thrift Savings Plan in 2011. Contributions to Roth accounts are made on an after-tax basis, but distributions of both principal and earnings are generally tax-free. This provision is estimated to raise $506 million over ten years.Allow Rollovers from Elective Deferral Plans to Roth Designated Accounts. The bill would allow 401(k), 403(b), and governmental 457(b) plans to permit participants to roll their pre-tax account balances into a Roth account. The amount of the rollover would be includible in taxable income except to the extent it is the return of after-tax contributions. If the rollover is made in 2010, the participant can elect to pay the tax in 2011 and 2012. Plans would be able to allow these rollovers immediately upon enactment. This provision is estimated to raise $5.1 billion over ten years.Permit Partial Annuitization of a Nonqualified Annuity Contract. The substitute would allow holders of nonqualified annuities (that is, annuity contracts held outside of a tax-qualified retirement plan or IRA) to elect to receive a portion of the contract in the form of a stream of annuity contracts, leaving the remainder of the contract to accumulate income on a tax-deferred basis. This provision was added in the substitute amendment introduced on July 21, 2010. This provision is estimated to raise $956 million over ten years.Offsets – Closing Unintended LoopholesCrude Tall Oil Ineligible for Cellulosic Biofuel Producer Credit. In 2008, Congress enacted a $1.01 per gallon tax credit for the production of biofuel from cellulosic feedstocks in order to encourage the development of new production capacity for biofuels that are not derived from food source materials. Some taxpayers are seeking to claim the cellulosic biofuel tax credit for processed fuels that are highly corrosive, such as crude tall oil (another waste by-product of the paper manufacturing process). The bill limits eligibility for the tax credit to fuels that are not highly corrosive (ie, fuels that could be used in a car engine or in a home heating application). This provision is estimated to raise $1.8 billion over ten years.Source Rules on Guarantees. Under current law, the treatment of guarantee fees under the source rules is unclear. If guarantee fees are sourced like services, they are sourced according to the location in which the services were performed. If the guarantee fees are sourced like interest, they are sourced by reference to the country of residence of the payor. A recent court case determined that guarantee fees should be sourced like services. Sourcing guarantee fees in a manner similar to services would permit US subsidiaries of foreign corporations to engage in earning stripping transactions by making deductible payments to foreign affiliates (thereby reducing their US income tax liability) without the imposition of US withholding tax on the payment. The substitute would provide that amounts received directly or indirectly for guarantees of indebtedness of the payor issued after the date of enactment will be sourced like interest and, as a result, if paid by US taxpayers to foreign persons will generally be subject to withholding tax. No inference is intended with respect to the treatment of guarantees issued before the date of enactment. This provision was added in the substitute amendment introduced on July 21, 2010. This provision is estimated to raise $2 billion over ten years. Other ProvisionsUse of Predictive Modeling and Other Analytics Technologies to Identify and Prevent Waste, Fraud and Abuse in the Medicare Fee-for Service Program. The bill would require the Secretary to contract with private companies to conduct predictive modeling and other analytics technologies to identify and prevent payment of improper claims submitted under Parts A and B of Medicare. The Secretary would be required to identify the ten states that have the highest risk of waste, fraud and abuse in the Medicare program, and for one year, predictive modeling and other analytics technologies would be used to identify and stop fraudulent claims in these states. After this initial year, the Inspector General of the Department of HHS (HHS OIG) would report to Congress on the actual savings to the Medicare fee-for-service during the preceding year, projected future savings to the program as a result of the use of these technologies, and the return on investments as a result of the predictive analytics technologies. The Secretary would be required to report to Congress on the effect, if any, the technologies have on Medicare beneficiaries and providers. If the HHS OIG certifies more than nominal savings from the use of the technology, its use would be expanded to ten additional states for another year. After the second year of use, the Secretary and the HHS OIG, would conduct a second analysis and certification. If this analysis and certification are positive, the technologies would be expanded to the Medicare fee-for-service program in every state for an additional year. Finally, after that additional year, a third analysis would be conducted, and if positive, the Secretary would expand the use of the technologies toMedicaid and the Children's Health Insurance Program (CHIP). If during any evaluation and certification, the HHS OIG does not certify savings, a moratorium would be imposed on the expansion of the technologies for one year. This provision was added in the substitute amendment introduced on July 27, 2010. This change increases the cost of the bill by $930 million over ten years.