Another week, another stimulus. This ministimulus, the third or fourth such effort--I've lost count--is more proof of the failed economic policies of Washington Democrats and an acknowledgment that the massive $860 billion stimulus bill has fallen far short of its debt-driven, wastefully spent promises to revive America's recovery. From a jobs standpoint for small business, this bill does next to nothing. In fact, by increasing taxes on global companies that invest and create jobs here in America, this bill may actually kill more jobs than it creates. This bill wrongly breaches longstanding tax treaties and increases taxes by more than $7 billion on global companies with subsidiaries here in the United States. We want America to be the place Americans choose to put their workers. Why punish them, especially thousands of Americans without jobs? This measure also expands the heavily taxpayer subsidized Build America Bonds, which are popular but are taking shape as a long-term entitlement to which our local governments are quickly becoming addicted. That's bad news for America's taxpayers. Finally, much has been made of the centerpiece of this bill. It's a 100 percent cutout of capital gains on small businesses. But who qualifies for this? I can tell you who doesn't qualify as a small business.…
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