Here's another breakdown of where Barack Obama and John McCain stand on small-business issues, taken from their own platforms.
One interesting tidbit about Obama's specific small-business plan: He's secretly Mark Cuban. A few months ago, Cuban wrote on his blog about getting rid of all taxes on small businesses. Obama wants to do the same thing, but only with capital gains taxes. Here's what the Blue MauMau website says on this point:
Provide Zero Capital Gains and Other Tax Relief for Small Businesses and Start-ups: Barack Obama believes that we need to reduce burdens on small-business owners, many of whom are struggling to succeed as healthcare and energy costs continue to skyrocket. Barack Obama will also eliminate all capital gains taxes on small and start-up businesses to encourage innovation and job creation. Obama will support small business owners by providing a $500 "Making Work Pay" tax credit to almost every worker in America. Self-employed small business owners pay both the employee and the employer side of the payroll tax, and this measure will reduce the burdens of this double taxation.
Of course, this would run into some of the same problems with incentives for which I criticized Cuban's plan.