Here's the wikipedia link for the legislation:

http://en.wikipedia.org/wiki/Small_Business_Jobs_Act_of_2010

Since 2011 is almost over, it would seem that this may be our last chance to take advantage of this.

It would help me and the other HNers who have not yet incorporated to know the simplest way to setup a business entity and purchase shares so that we can meet the deadline for early stage startups or that weekend project that may become a startup.