The Small Business Jobs Act of 2010 - Tax Changes and Incentives to Small Businesses

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The Small Business Jobs Act of 2010 provides many tax benefits and incentives for small business. These include a health insurance deduction, the suspension of capital gains tax on certain small business stock, cell phone and telecommunications expense deduction, an increased deduction for start-up expense, and relief from tax on "built-in gain" when a C corporation converts to an S corporation.

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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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