The U.S. House of Representatives passed the Fair Minimum Wage Act of 2007, H.R. 2, in January. However, H.R. 2 did not include any tax breaks and the Democrats did not allow amendments to be offered during debate. This legislation passed 315-116.
 Included in the Senate’s Minimum Wage Increase Act of 2007 is a package of small business tax incentives intended for businesses that employ minimum wage workers. The package includes credits for small businesses that hire hard-to-employ or disadvantaged workers, including veterans disabled after the Sept. 11, 2001, attacks; a reduced period of depreciation of improvements on leased property; increased deductions for improving buildings; and measures to help small businesses simplify their bookkeeping and tax purposes.