As someone who got into the tax accounting business just after the Tax Reform Act of 1986, I can say with confidence that the transitional issues will be stratospherically complex.

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The Small Business Jobs and Tax Relief Act of 2012 -- backed by Senate Majority Leader Harry Reid and pushed by Sen.

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The American Jobs Act will provide a small business tax cut to Ms. Alulis, which will allow her to bring on even more workers.

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