Politics is the art of looking for trouble, finding it everywhere, diagnosing it incorrectly and applying the wrong remedies.
-- Groucho Marx

At the risk of sounding like a seasoned cynic, I agree with Groucho . . . at least part of the time. I know there are many very dedicated public servants who want to do the right thing for the people who elect them, but given the seemingly unlimited resources of ever-competing special-interest groups, it's quite a challenge for any politician to break party ranks in search of "the right thing." So the political sausage machine grinds on, and for the small business person, the sausage options are not very tasty during an election year, when party rancor drowns out the common sense voices of the hardworking business people looking for a fair shake. Even though we represent much of the engine that fuels the American economy, our voice is hard to hear above the rancor of mindless politics. But that's no excuse for not doing the best we can with what we are offered on election day. At the very least, make sure you know where the candidates stand . . . if you can make any sense out of what passes for political reporting during a presidential election year.

People cast their votes for a host of intelligent and often hopeful reasons. But if you are concerned about the future of small business, then, in my opinion, you should look at the candidates' positions on the following:

• Tax rates: Does the candidate pledge not to raise them for short-term gain?
• Health care: Does the candidate support "association health-care programs?" PPA estimates that 70% of those without health insurance will be able to buy policies if trade associations were allowed to form the same group plans that are available to unions and government workers.
• The death tax: Urge candidates to do away with it, or we'll continue to lose family farms and other small businesses.
• The Alternative Minimum Tax: Do away with it IMMEDIATELY! This tax has to rank near the top of Incredible Congressional Blunders. Enacted by a cranky Congress in 1969, it was passed specifically to punish a mere 155 high-income households that were eligible for so many tax benefits that they owed little or no income tax under the Federal Tax Code. But because it was not indexed for inflation, this onerous tax could now include families that earn as little as $100,000. To keep Americans from hosting a modern-day Boston Tea Party, Congress has in recent years passed one-year patches aimed at minimizing the impact of the tax. For 2007, a patch was passed in December, but only after the IRS had already designed its forms for 2007. The redesign and computer reprogram will create potential delays for 2007 refunds. Brilliant! But worst of all, the government continues to gobble up the proceeds of this undeserved tax windfall. Give it a few more years, and Congress will be so addicted to the AMT that it will have little will or even fewer options for redirecting this taxation nightmare. Beware . . . it is creeping up on YOU!
• The FICA cap: Keep it where it is. Every time it moves up, business takes a hit.
• Social Security reform: In spite of the fact that it is the untouchable third rail of American politics, look for leaders who are determined to fix Social Security through unpopular measures such as raising the retirement age and/or reducing benefits. Otherwise, government will look to US to pay the bill.