businesses that move quickly to hire today will get a bigger tax credit than businesses that wait until later this year. this tax cut will be particularly helpful to small business owners. many of them are on the fence right now about whether to bring in that extra worker or two, or whether they should hire anyone at all, and this jobs bill should help make that decision that much easier. by the way, i would like to note that part of what health insurance reform would do is to provide tax credits for over 4 million small businesses so they don't have to choose between hiring workers and offering coverage. the second thing this bill does is to encourage small businesses to grow and to hire by permitting them to write off investments they make in equipment this year. these kinds of expenses typically take years to depreciate, but under this law, businesses will be able to invest up to $250,000, let's say in a piece of factory equipment and write it off right away.