Parties, candidates vie over form of small-business tax breaks

Differing approaches to tax cuts for owners of small businesses threaten the viability of the corporate tax overhaul bill. Both the George W. Bush administration and the Democratic rivals agree on the need for incentives including tax cuts for small businesses, but they are engaged in a dispute over the structure of the tax breaks essentially whether to extend GOP cuts to all taxpayers or scale them back to finance new incentives including some for small companies.