With learning the ropes of starting my own business, I am trying to read and absorb as much as possible.

I came across an article in the August 2008 issue of Inc. (page 72) wherein it references the Section I79 tax code. The boost is for small business owners to be able to invest in their businesses this year with greater tax benefits. It's definitely an article I will send to my tax advisor and there's also an online resource at
www.sba.gov/stimulus. Hope this is useful to anyone.