For Small businesses, a road without a map

This article contains information about how Congress has not yet renewed about 4 dozen provisions in the Internal Revenue Code. Among these codes are permits that allows to write off various expenses.These codes came up to be renewed in the beginning of  2013 and congress hadn't renewed them thus, small businesses felt higher tax rate. Now in 2014 and just about to finish up the tax season and Congress still haven't renewed the codes. In this point in time Congress has not scheduled a vote for the renewal as a result small companies must make cuts to their process. Because of the need to make cutbacks every company in the United States right now has to plan for 2014 without the research credit, the Work Opportunity Tax Credit and a whole bunch of other provisions which will  have its impact on the economy. Because Congress is involved I would have to say this would fall under federal law.
http://www.nytimes.com/2014/02/09/business/yourtaxes/for-small-businesses-a-road-without-a-map.html?ref=smallbusiness&_r=0