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Abstract

In a surprise move, the United States Senate on September 16, 2010 approved the Small Business Jobs Act of 20101 by a vote of 61 to 38 and sent the bill to the House of Representatives which reportedly has no plans to amend the bill. Approval is expected some time during the week of September 20. Although the editorial policy of Agricultural Law Digest is to delay coverage until legislation is signed into law, the importance of this legislation for taxpayer planning for 2010 and 2011 is sufficiently great to justify an exception. The following is a summary of the major provisions of the bill as it was approved by the Senate.

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