And how pointless: the financial results of most small businesses are folded into the 1040's of their owners and are not public stock companies, which would be the only kind to benefit from a capital gains tax reduction. So, the president offers something that may make people pause, but which will actually do little if any good at all. Rather Obamanistic, if I may coin a word. Far better would be to retain the Bush tax levels, if nothing better.
BTW, Boortz covered all this in his final hour today.
Ding ding ding! We have a winner! Most small businesses are LLC’s. Want to help them? CUT INCOME TAXES, cut overregulation, stopping paying off the unions with min wage hikes (all it is - see poster above), and STOP WASTING OUR MONEY!