The Heritage Foundation:  “On January 1, 2011, the tax rates facing small businesses are set to jump, destroying jobs and lowering wages. The top two income tax rates now stand at 33 percent and 35 percent, but will rise to 36 percent and 39.6 percent. . . . According to the Treasury Department . . . 8 percent of small businesses pay the highest two tax rates.  But those businesses earn 72 percent of all small business income and pay 82 percent of all income taxes paid by small businesses.”