America’s smallest businesses—those with one to five employees—spend 150 hours and $1,100 per employee making sure they comply with federal tax laws. That’s more than 20 times higher than the average for larger firms. Hillary will create a new standard deduction for small businesses—like the one available to individual filers. She will simplify the rules so small businesses can track and file their taxes as easily as filling out a checkbook or printing a bank statement. And her plan would quadruple the start-up tax deduction to significantly lower the cost of starting a business.