The real reason there are so many threads about alleged "Progressive vote suppression"

[joshcryer]

70. That is patently false, though.

Cutting the payroll tax in half for 98 percent of businesses: The President’s plan will cut in half the taxes paid by businesses on their first $5 million in payroll, targeting the benefit to the 98 percent of firms that have payroll below this threshold.

A complete payroll tax holiday for added workers or increased wages: The President’s plan will completely eliminate payroll taxes for firms that increase their payroll by adding new workers or increasing the wages of their current worker (the benefit is capped at the first $50 million in payroll increases).

Extending 100% expensing into 2012: This continues an effective incentive for new investment.
Reforms and regulatory reductions to help entrepreneurs and small businesses access capital.

http://www.whitehouse.gov/the-press-office/2011/09/08/fact-sheet-american-jobs-act

It in fact targets only small businesses, unless you think $5 million payroll is a "big business" (that'd employ about 300 people at minimum wage, and that's not how business works either).