Here's a FACT (www.bls.gov/bed) that the press won't cover, and neither political party wants to acknowledge, that supports all of the comments written below. Since 2008, we've had 308,000 more business failures (closings), than we've had start-ups (openings) and that's a first in US history (back to back to back failures). The Hudson Institute has published a report that demonstrates a dramatic decrease in new start-ups, and without our Free Enterprise Entrepreneurs, there will be no jobs. We need a new legal designation for start-ups: ZERO TAX for 5 years, if the entity can show at least one employee (FTE) for each of the 5 years. When I say ZERO, I also mean the 15% employment tax which the gov't takes off the top, which is a deterrent to start with. ZERO Cap Gains tax for those that invest in those start ups. 100% depreciation on all capital expenditures, in the year they were expensed. In five years the start-up would then convert to an Sub S Corp or an LLC. Every State should send their list of Inner-City Zones and for relocating, or starting up there, all State Taxes would be waived for five years (matching the Feds), and maybe, just maybe, the strategy would help reduce the black on black killings in those areas, especially if those kids could attend 'workshops' to at least learn how to balance a checkbook. Where the H _ _ _ are the Republicrats on this issue ? OH, I forgot, we only have one political party, the "Ruling Class" and their focus is on re-election, and to H _ _ _ with the rest of us.