The First Act Of A Republican Congress?

Josh Green is perplexed by the politics of Obama's proposal for $200 billion in business tax cuts:

It appears unlikely that anything but the small-business bill will
it through Congress before November. A better bet is that
initiatives that Republicans favor will get taken up early
year--meaning there's a good chance that a (probably
Congress will kick things off by passing a massive tax cut
business. And who do you suppose will benefit from that...