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New Tax Law Benefits Small Business Owners Congress recently passed and the President has signed yet another new tax law. This latest effort is called the Small Business and Work Opportunity Tax Act of 2007 (the Act).   Retirement Savings Contributions for 2007 There is still ample time to plan for your 2007 retirement savings contributions. You can contribute up to $4,000 ($5,000 if you are age 50 or older by year-end) to your IRA in 2007 if certain conditions are met.   Incentive Stock Options Incentive stock options (ISOs) received from your employer are an attractive form of compensation. When you sell the stock resulting from the exercise of your options at a gain, your entire profit from selling ISO shares can generally be taxed at lower capital gains rates, assuming you play all your cards right.