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The Small Business Jobs Act of 2010 () is a federal law passed by the 111th United States Congress and signed into law by President Barack Obama on September 27, 2010. The law authorizes the creation of the Small Business Lending Fund Program administered by the Treasury Department to make capital investments in eligible institutions, in order to increase the availability of credit for small businesses.〔http://www.sba.gov/jobsact/〕 ==Provisions== The provisions of the Act included: * Establishes the creation of a $30 billion lending program for community banks with assets less than $10 billion. * Increases limits on how much money a company can borrow under various Small Business Administration loan programs. * Provides $12 billion in tax cuts, including a 100% exclusion of capital gains taxes on small business investments. * Allows for small businesses to carry back general business tax credits to offset the tax burden from the previous five years. Small businesses also will be able to use these credits against the Alternative Minimum Tax. * Boosts the tax deduction for start-up expenses to $10,000, for small business owners who spend $60,000 or less to start their business. * Allows cell phone costs to be deducted or depreciated like other business property. * Allows business owners to deduct the cost of health insurance incurred during 2010 for themselves and their family members in the calculation of their 2010 self-employment tax. *Introduces a new requirement for owners of rental property to file information returns (form 1099) reporting certain payments made to suppliers of services 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Small Business Jobs Act of 2010」の詳細全文を読む スポンサード リンク
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