the majority of them are organized as pass-thru corporations, l.l.c.'s, "s" corps, partnerships, and the like. and those business owners pay taxes at the ordinary income rate-- not the corporate rate which was unaffected by this deal. >> a lot of small business owners, in particular, pay the upper income tax rates. so if you boost the tax rates on them they can spend less money on things like employees, for example. >> reporter: the new fiscal agreement will probably have little impact on firms that are committed to hiring this year, but simply waiting for certainty on tax policy before finalizing their plans. so, consumer and business spending is not likely to improve dramatically in the first six months of the year. most economists think thev?p recovery will continue to muddle along at a roughly 2% growth rate. erika miller, "n.b.r.," new york. >> susie: so, tom, we kick off 2013, not only with a stock market rally, but also the first merger deal or acquisition of the deal. with avis, which is buying zipcar, paying about a half billion dollars, works