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J. Kelly Conklin

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The Bush Tax Breaks and Small Business 101

Posted: 06/05/2012 6:56 pm

Recently, Senator Dean Heller of Nevada was quoted in the New York Times as having said of Democrats, "I believe what their goal is to tax every small business." He was referring to the upcoming fight over extending (again) the Bush tax breaks.

Never mind the fact that the Bush tax breaks, especially the extra breaks for the richest 2 percent of Americans, have completely failed to boost the economy. Speaking as a small business owner, I wish those who share Senator Heller's views on taxes would leave the real small business community out of their defense of the 1%'s bank accounts.

Is Senator Heller really representing the best interests of small businesses? Let's see how his claim, that ending Bush's breaks for income over $250,000 a year will "tax every small business," stacks up against reality. While the facts won't back up the rhetoric, they do show how out of touch many politicians are with what life is really like on Main Street.

The Center on Budget and Policy Priorities pointed out in this research piece in 2010 that a mere 3 percent of American taxpayers who report business income of any kind (let alone from a real small business) earn above the $250,000 threshold. Oh, and about that 3 percent figure: it includes the likes of hedge fund managers, partners in major law firms, best-selling authors, even K Street lobbyists. Take those high earners out and how many real small business owners will be left? Only a tiny fraction.

Just like most Americans, small business owners make a living. That is to say, if we are frugal and clever (most of us are one or the other, both is rare and admired) we may put our kids through college, plan and maybe save enough for retirement, pay off our mortgages and if we manage debt well, enjoy a modicum of financial security. But 250k a year? That is a fantasy we share with everyone who brings a middle class check home and struggles to make the family budget work. If only... life would be so much simpler.

Of course, there is one way real small businesses across America will be impacted if the special Bush tax breaks for income over 250k are extended again: that move will blow an ever bigger hole in the budget and force draconian austerity policies like those wreaking havoc across Europe today. Across the pond, you may have noticed, every day another report highlights a once successful small business closing up for good. If this is Senator Heller's idea of help, we're better off without it.

Let's be clear, any move to extend these special breaks for income over a quarter of a million dollars a year is another giveaway for the richest Americans, and small business owners will pay the price as the middle class -- the bedrock of our customer base -- continues to disappear. Translation: if you own an auto repair shop that services anything less ostentatious than a Bentley, you're gonna have fewer customers coming through the door.

If we've got a confidence problem in the economy, do you think it might just have something to do with the deficit hysteria ranted by every right wing ideologue with access to a smartphone? That hysteria translates directly to the teacher whose job is threatened foregoing the new tires she really needs and instead just getting an oil change. That's bad news for your neighborhood auto mechanic. For your friendly local cabinet maker (me), it translates into a nauseating sea of ups and downs in my business.

And that is why I'd like to ask Senator Heller and his pals Mitch McConnell, John Boehner and Eric Cantor to leave folks like me out of their defense of those harmful tax breaks for the wealthy and quit making these outrageous misrepresentations of the small business community.

Out here in the real world, small business owners like me are as scared as a laid off worker a month away from losing her unemployment check. We are right smack in the middle of the 99%. And when the glowing numbers on the alarm clock roll through 2 a.m. on a sleepless night, it's the absolute cluelessness of politicians like Senator Heller that scares us most of all.

 
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Recently, Senator Dean Heller of Nevada was quoted in the New York Times as having said of Democrats, "I believe what their goal is to tax every small business." He was referring to the upcoming fight...
Recently, Senator Dean Heller of Nevada was quoted in the New York Times as having said of Democrats, "I believe what their goal is to tax every small business." He was referring to the upcoming fight...
 
 
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12:35 AM on 06/08/2012
I get so tired of hearing complaints about tax cuts for the wealthy. We didn't have any of those. What we had were tax cuts for everyone which is the way it always should be. And when we have tax increases, it should be on everyone, not just the wealthy. I'm not wealthy by any standard of measurement but fair is fair when raising and lowering taxes. All should suffer and all should benefit.
11:33 AM on 06/06/2012
These are not the Bush Tax Cuts. Those expired by law last year. These are the Obama Tax Cuts. He signed the bill last year.
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jbon911647
We are all Green, Baby!
05:04 PM on 06/06/2012
Now why muddy the waters with facts?
08:54 PM on 06/06/2012
If you want to get technical about it, they are the Republican house tax cuts. They forced them on the president by holding unemployment benefits ransom just before the holidays. The president didn't want them.
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HUFFPOST SUPER USER
lrobb
Gold Standard = four paws and a tail
10:01 AM on 06/06/2012
As another small business owner, I am all for giving tax breaks to job creators. The problem is that many of those earning over $250k haven't created the first job.

There is a template which could easily be laid over the income of everyone with over $250k.

1. Do you have employees?

2. Is your personal income more or less than in the prior year?

3. If more, by what percentage?

4. What is the total of wages and benefits paid to your employees for the current year?

5. Is this more or less than the previous year?

6. If more, by what percentage?

7. Is the percentage increase in your employes' wages and benefits equal to or greater than that of your personal income?

8. If yes, you may take a tax credit of x% (fill in the blank.)

Voila--you have just rewarded the job creators and those whose rising tide has lifted all their employee's boats.
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jbon911647
We are all Green, Baby!
05:03 PM on 06/06/2012
So in your mind, a government beaucrat should decide if a business owner should make money?
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HUFFPOST SUPER USER
lrobb
Gold Standard = four paws and a tail
06:23 PM on 06/06/2012
I have an MBA in accounting. There is something called the tax tipping point. This is a very squishy percentage-to-income figure which is that point which if you go above you get diminishing returns in tax revenue because of tax avoidance.

We are nowhere near that point right now in the top two brackets. Not to mention, when you have a wide perception that the tax system is unfairly skewed in favor of a certain income level you get massive tax avoidance in all the other brackets. That is what you are seeing now.

The whole point of a progressive tax system is that it be perceived as fair and minimal for each income level. The original intent of the low capital gains tax rate was to encourage investment in things which would lead to the creation of jobs by incentivizing risk. When you see extremely high return on investment which carries minimal risk taxed at a 15% capital gains rate, it carries with it the danger of being perceived as massively unfair.

If a business does not make money, it pays no tax. One of the first things we learned ion B-school (University of Utah--highly conservative) is that having income which can be taxed beats the alternative--having no income--all to flinders.
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jbon911647
We are all Green, Baby!
04:41 PM on 06/07/2012
If that is true than you know investment money is post tax and taxed again at 15% on gains.
As for paying no tax, business still have to pay insurance costs, License Fees, Registration Fees, workers comp., Utilities, EFTPS, employees salaries..........etc. regardless of profit or go out of business. WTF are you talking about.

Your professors must be proud.
nothingchanges
too soon old, too late smart
09:28 AM on 06/06/2012
I owned a small contracting firm for decades.

I am amazed and appalled at how little MOST people know about how business works.

Tax cuts to the wealthy DO NOT "create" jobs.

DEMAND creates jobs.

When the majority of America's people, have to struggle month to month, just to pay the bills, what happens to demand?

Right down the proverbial toilet.

We are living with the consequences of a corrupt economic model. "Trickle Down Economics" has tilted wealth distribution so badly out of whack that it is now destroying our way of life.

Small business represents TRUE capitalism. WE compete (fiercely) to provide the best possible service at the lowest possible price.

Big Business has but one goal.

Monopoly

Eliminate the competition,

then when it no longer exists, you can charge whatever you darn well like, and provide as poor a service as the customer will bear. Since there is no where else to turn to, the "customer" will "bear" quite a bit.

That concept extends to employees as well. When you are "the only game in town" you can pay subsistence level wages, and force your employees to work part time, so that you don't have to provide Federally mandated benefits.

Capitalism is NOT the problem.

Big Business, and their corrupting influence on our government is.

IMPO....The current batch of Republican leaders don't support capitalism, they work for Big Business.

It pays them so much better, than we do.
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04:12 AM on 06/06/2012
You call it special tax breaks for high income earners. I call it a reduction in the special tax penalty they receive for being high income earners. It is morally wrong to penalize people for being successful and productive, and to reward others for their lack of success and lack of productivity.
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HUFFPOST BLOGGER
J. Kelly Conklin
08:38 AM on 06/06/2012
Tyrannical I apologize, apparently you missed my point. This is about whether tax breaks for billionaires helps or hurts small business. My conclusion is that except for a tiny minority of "small businesses" they do not help. I am sure billionaires everywhere are breathing a sigh of relief knowing you are out there defending them even when that defense is utterly irrelevant. Keep up the good work and I will try to be clearer in future.
PROGRESSISGOOD
Without Economic Justice, There Is No Justice!
10:07 AM on 06/06/2012
Show me the proof that high earners are productive. How many of the inherited their wealth and do nothing productive? How many of them are in the finance industry which has no value added benefits, all waste and lost productivity?

High tax rates on the wealthy are not PUNISHING SUCCESS.

Redistributing the wealth that always flows to the top of the economic pyramid so that the wealthy have to compete to earn that money over and over again is the engine that drives capitalism. Without redistributive tax rates we get stagnation as we have had here in America over the past 30 years.
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notdarkyet
End the Drug War.
11:56 PM on 06/05/2012
Good for you. I agree.