Except for firms getting TARP money, businesses could carry back losses for five years instead of only two years against past profits to get a refund.

WSJ: Opinion: Corporate Tax Cuts Needed

When businesses carry back net operating losses (NOLs), they get a refund from the government of prior taxes paid.

FORBES: Obama's Tax Choices

But both Stretch and Zerbe have an answer to that: Include tax breaks that would put cold cash now in many businesses' hands--for example, an extension of the now-two-year-period in which business can carry back their net operating losses.

FORBES: Obama's Tax Choices

Business would be allowed to "carry back" their losses in 2008 and 2009 and apply them against profits during the previous five years, instead of the last two years, as the law currently allows.

FORBES: Business In The Beltway