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The first direct hit at small businesses: individuals who own rental properties as their business. Guess who is paying for the "First Time Homebuyer" credit of up to $8,000 per purchase? Rental property owners! A small business person who sells one of their rental properties is expected to pay an additional 15 to 20% of the proceeds to the "first time" fund for each rental sold. In my case, I'll have my 2009 taxes calculated inside of another 30 days. The only thing different for me in 2009 was the change in political parties. I'll let you know after the taxman cometh, and I think this will be a great question to revisit in early 2011 when "the Plan" has been fully executed.