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families and businesses have done it just the opposite over the last two years. the president talked about a freeze in the spending. he got pushed back fromççç hn congressional leadership. look at the budget and you will find a big fiscal hole. that chart is up here now. democrats and republicans no bolt is there democrats and republicans know the hole is there. those on the other side of the aisle in view the tax side of the ledger as under-subscribed. the budget is consistent with that view. both sides agree that small business is the key to a goal that both sides agree on, job creation. yet the president s budget raises the marginal rate on small businesses by over 15%. the congressional democratic the house health care reform bill would have gone yet further, raising the marginal rate about 33%. the senate health-care reform bill would have raise the marginal rate by 20%. oncexd enacted, either of those bills would take the marginal çtax rates well above the hig