Small Businesses, Enjoy This Tax Season, Then Say Goodbye

With the passage of the health-care reform bill and the expiration of the Bush tax cuts, small business -- arm-in-arm with high-earning Americans -- stands in the front of the line facing incoming tax hikes.

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Partly to help pay for the health-care law recently passed in Congress, taxes on investment income will be going up in 2013.

Though the proportion of Americans affected by these taxes may be small, many argue these are the individuals who would be hiring and adding jobs to the economy.