To stimulate small businesses, I think Congress should provide a relief from the Self-Employment taxes especially for small businesses who have to pay 15.3% self-employment taxes.

This tax should be graduated at say 7.5% for the first $50,000 in net profits and then incremently increase to 15.3% for say when net profit increases to over $100,000.

The 15.3% tax rate is considerable burden on small businesses.