Carlson says Obama's business tax cut talk is "surprising" and "Republin-esque" [sic]--but he's already done it

Discussing President Obama's forthcoming State of the Union address, Fox & Friends co-host Gretchen Carlson said it's "surprising" and "Republin-esque" [sic] that Obama is reportedly planning to talk about tax cuts for small businesses. But the stimulus bill that Obama signed last year included tax cuts and incentives for small businesses, as did his proposed fiscal year 2010 budget, and he recently proposed another round of tax incentives for businesses to hire employees.

Fox &
Friends: It's "surprising,"
"Republin-esque," and "Republican-ish" for Obama to discuss tax cuts for small
businesses

From the January 27 edition of Fox
News' Fox & Friends:
 

CARLSON: The headline to me is what
he's going to talk about tonight, which I find very surprising, that he's going
to talk about tax cuts. Yes, President Obama is going to talk, apparently, about tax
cuts. Number one, eliminating capital gains taxes on investments for small
businesses. Number two, a tax credit for new hires. And number three, extending
bigger tax breaks for those that purchase new facilities and equipment.

Isn't this what a lot of people have
been saying? I know at least on our show for the last year, this is what
they've been saying would stimulate the economy. Tax cuts for small businesses.
If the president says this tonight, this is going to sound very Republin-esque,
in my mind.

BRIAN KILMEADE (co-host): Right and
that's what a lot of people are calling for.

STEVE DOOCY (co-host):
Republin-esque?

KILMEADE: That's a good word.

CARLSON: I just made it up-I'm so
stymied by the fact that he's going to talk about tax cuts.

DOOCY: That sounds Republican-ish.

The
stimulus bill Obama signed included small business tax cuts

The $787 billion
stimulus bill included tax cuts and incentives for businesses. 
The American Recovery and
Reinvestment Act that Obama signed into law in February 2009 contained tax
cuts and incentives for businesses. The nonpartisan
Congressional Joint Committee on Taxation estimated
that the incentives, which include temporary investment incentives and credits
to hire certain employees, would total approximately $75.9 billion in 2009 and
2010.

Obama's proposed
FY2010 budget included tax cuts for small
businesses

 Obama's proposed 2010 budget included tax cuts for
small businesses. The Fiscal Year 2010 budget
Obama submitted to Congress on May 7, 2009, contained
several tax
cuts for individuals and businesses, including a proposal to
"eliminate capital gains taxation on small
businesses."

Obama recently proposed more tax
incentives for businesses

Obama proposed
another round of tax incentives in December address. Obama
discussed further tax incentives for small businesses during a December 8, 2009
address at The
Brookings Institution. In the address,
he proposed a "complete elimination of capital gains taxes on small business
investment along with an extension of write-offs to encourage small businesses
to expand in the coming year." Obama added that he "believe[s] it's worthwhile
to create a tax incentive to encourage small businesses to add and keep
employees, and I'm going to work with Congress to pass one." According to a
White House fact
sheet, Obama specifically
proposed:

1. Helping Small
Businesses Expand Investment, Hire Workers and Access
Credit

• Tax cuts to
  support additional business investment next year - with a particular focus on
  struggling small businesses - with much of the cost recouped over time.
  
• Zero capital gains
  for small businesses: To encourage investment by small businesses and improve
  their access to capital, the Administration is calling for a one-year
  elimination of the tax on capital gains from new investments in small business
  stock. The Recovery Act allowed a 75% exclusion from capital gains taxes on
  small business investments.
• Extension of
  enhanced expensing provisions for small businesses: The Administration is also
  calling for the extension through 2010 of the Recovery Act provision that allows
  small businesses to immediately expense up to $250,000 of qualified investment.
• Extension of
  Recovery Act bonus depreciation tax incentive: To give businesses an incentive
  to invest, the Administration is calling for extending the Recovery Act
  provision that accelerates the rate at which business can deduct the cost of
  capital expenditures. This provision will put more than $20 billion in the hands
  of businesses in 2010, while enabling Treasury to recoup much of the funding as
  business regain their strength.
• A new tax cut
  for small businesses to encourage hiring in 2010. Although the
  economy is now growing again, many businesses remain reluctant to hire. In this
  economic environment, an employment tax cut for small businesses has the
  potential to accelerate the pace of hiring. The Administration believes it is
  important to provide a short-term tax incentive to encourage small business
  hiring and support employment, and will work with Congress to design a provision
  that accomplishes these goals.
• Eliminating fees
  and increasing guarantees for small businesses that borrow through major SBA
  programs in 2010. The President called for the
  elimination of fees and an increase in guarantees for loans through the Small
  Business Administration, a measure that extends provisions in the Recovery Act
  through the end of 2010. In addition, the President called for continued
  Treasury efforts to use the TARP to support small business
  lending.