| Lets wait and see, I don't think that there is much impetus in the Congress or the Pres Elect to raise taxes in this current economic crisis. I suspect that there may be a considerable delay in that provision.
The New Administration has been hired some very capable and cogent experts who will have sway with the New President Elect Obama, to encourage capital spending and that means to encourage expansion of the small businesses which can occur primarily through internally generated funds or profits of the firm. Thus increasing the tax burden on these small businesses would not be a positive strategy to revitalise this fledging economy. | 
