Small business owners need to be aware of big changes in the tax code for 2013 and beyond that affect their operation. Employees, and the employer, need to dock pay 2% beginning Jan. 1 when the two-year reduction in the payroll tax expired. Tax rates on dividends for those with higher incomes also increased, affecting owners of businesses set up as C Corporations. Several credits and deductions "coveted by small businesses" have been renewed or expanded. Read More