Among the many measures included in yesterday's economic stimulus bill is a provision for tax cuts for small business. Unfortunately, only $20 billion is for businesses, and not all of it will go to small business. The economic stimulus bill is a great deal of spending — spending that is not likely to be particularly effective.

Really, the government should be taken a bottom-up approach to this whole economic stimulus. Instead of constantly employing "trickle down" principles, there should be a focus on helping the folks at the bottom. Trickle down hasn't been working for nearly 30 years. It's time to help small business and individuals first.