Less than 250,000 taxpayers will be affected if the 2001 and 2003 tax cuts to the top two income tax tiers are allowed to expire, according to the Tax Policy Center. Although most of these taxpayers report business income as a large part of their total income on their tax returns, little information is publicly available about the nature of their businesses: whether they are owners of a mom-and-pop store or high-earning white-collar workers such as Wall Street hedge fund managers.

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