The $70 billion tax-cut package that became law in May gives small business owners an extension of a three-year-old investment tax break. The break allows owners to deduct the full cost of investments up to a maximum of $100,000 in one year. The provision was set to expire in 2007 and return to a $25,000 limit. That date has been pushed back another two years, which should be good news for a lot of small businesses. According to a small business economic report released the same month by the National Federation of Independent Business, 62 percent of small business owners reported capital outlays over the previous six months.