[The One and Only...]

Maybe so, but I doubt it. Corporations are vary good at manipulating tax shelters. Small business owners... are probably less able.

Not all of the small business owners are in the 2% bracket, but Bush's cuts went beyond such a narrow scope anyway. The main reason he would cut for the top 1% is to try and increase funding for banks, which are desperately needed with the interest rates being forced so low by the Feds.