NEW YORK (CNNMoney) -- President Obama often touts his 18 small business tax cuts, but there's some confusion as to what they really are.
Many are renewals of tax breaks that already existed. Others are expansions of previous breaks. And every time a measure gets renewed, the Obama administration is counting it as yet another tax cut.
Things get even more complicated because some tax cuts have already expired.
Republicans try to portray Obama as harmful to free enterprise, so the president is sure to invoke his record of tax cuts when making his re-election pitch to businesses.
If extensions or expansions aren't double counted, the list comes out to 14 tax breaks -- and only five are still around. Here's the complete list.