Small Business Jobs Act of 2010 - Key Tax Incentive Provisions

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On September 27, 2010, President Obama signed into law the Small Business Jobs Act of 2010 (H.R. 5297, the “Act”). The Act includes $12 billion in tax cuts aimed at small businesses, provides incentives to help small businesses grow, and expands lending to small businesses. However, because many of the Act’s provisions are (i) temporary changes to the federal tax rules and (ii) aimed at certain taxpayers, many people may find this Act to be of limited use. The revenue raisers in the Act will be the subject of a separate client alert.

Key tax-incentive provisions in the Act include the following...

Please see full alert below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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