In an effort to spur small business spending, President Barack Obama promised in 2008 to eliminate capital gains taxes on investments made by "small and start-up firms". His rating on this promise currents stands at Compromise, following a brief window of full tax exclusion for qualifying investments provided for in the Small Business Jobs Act of 2010.

The exclusion rate was set to revert back to the pre-stimulus level of 50% on January 1, 2011, but it was extended through this year as part of the tax cut compromise that President Obama reached with House Republicans in the lame-duck session of the 111th Congress.

As before, only businesses registered as C-corporations under the federal tax code with no more than $50 million in gross assets qualify for the full exclusion. In addition, investments must be held for five years.

So because the tax cut compromise again extends the rates only temporarily, and with the same limitations as before, this promise remains rated as a Compromise.