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