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Tax Incentives for Small Business Recovery

Jennifer Rabb

Tax Incentives for Small Business Recovery.

By Jennifer Rabb and Lisa Lin

Two federal income tax incentives for business investment are scheduled to end after 2021 and 2022, just as the small business sector will be recovering from the economic downturn of the COVID-19 pandemic. In this policy brief, Jennifer Rabb and Lisa Lin of the McNair Center propose that Congress, under the leadership of the new Biden administration, should extend these tax incentives to bolster the recovery of small businesses.

This brief is part of a series of Baker Institute recommendations for the new Biden administration.

DOI: https://doi.org/10.25613/Z7ND-HK19