From the article you cited...

"This claim is misleading. If, as proposed, the Bush tax cuts are allowed to expire for the highest earners, the vast majority of small businesses will be unaffected. Less than 2 percent of tax returns reporting small-business income are filed by taxpayers in the top two income brackets -- individuals earning more than about $170,000 a year and families earning more than about $210,000 a year."

So basically, since these indivudals are quickly approaching the magic 250K mark, when you let the tax cuts expire, why the hell would they want to expand their businesses and hire new people?

Perhaps that is a light gliimer to you as to why this Liberal administration can not get the unemployment numbers down.