GOP or Dem: Whose Small Biz Tax Break Do You Think is Best?

[IndependntLogic]

Obviously those blinded by party will instantly say "Ours!" without a whole lot of points or reasoning. Anyone have solid arguments to support their position? I'm especially interested in the views of people who, like me, actually own small businesses.

Small Business Tax Cut: Harry Reid, Chuck Schumer Offer Democratic Alternative To GOP Plan

House Republicans Proposing 20% Small-Business Tax Cut - Bloomberg