> it hopefully causes more jobs to be created. Actually, companies that don't hire will still pay the higher taxes. This plan would cause larger companies to

> it hopefully causes more jobs to be created. Actually, companies that don't hire will still pay the higher taxes. This plan would cause larger companies to benefit more than smaller ones. How will a smaller company (say 5-person) be able to afford to pay another 20 employees throughout the year and then collect the rebate back?