First, it relies on a broad definition of what counts as a small
business, including everyone who files a Schedule C, E and F.

A more realistic definition of small businesses turns up far fewer
firms. The Small Business Administration estimates that there were 6
million small businesses in 2005, as measured by those with fewer than
500 employees and with staff on the payroll other than the owner.

Second, even using the broad definition of small business that McCain
likes, very few owners would see their own taxes rise.  That's because
the lion's share of taxable income comes from a small number of
wealthy businesses.

Third, even if you're one of the rare business owners making enough
money to be affected by Obama's proposed tax increases, you still
won't see a big hike in your tax bill.

McCain's claim that Obama "will increase taxes on 50% of small
business revenue" - the line he used in the second presidential debate
- is incorrect because of how income is taxed.

The bottom line: McCain's claim only works by using an overly broad
definition of what counts as a "small business" - and even with that
definition, fewer than 2% of business owners would be hit by Obama's
proposed rate increase. For those who are affected, the increase would
be levied only on a part of their earnings, not all of them.

http://money.cnn.com/2008/10/15/smallbusiness/small_biz_taxes_factcheck.smb/index.htm

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