"We support the president's call for tax incentives to help spur the economy and generate additional jobs, including the extension of expired provisions that allow businesses an enhanced deduction for expensing and â€˜bonus' depreciation for capital expenditures," she said. "This will encourage restaurants to invest and create jobs. A tax credit for new hires will further encourage restaurateurs to hire additional workers. "During these challenging economic times, restaurants – many of which are small businesses – continue to have difficulty securing access to credit. We are encouraged by the president's proposal to allow a portion of unspent TARP money to be used to directly support small business lending. His call for a continued elimination of fees and continued increase in guarantees for SBA loans through 2010 would help restaurant businesses secure access to credit."