Jurisdiction: This Subcommittee will evaluate the operation of the financial markets in the United States and their ability to provide needed capital to small businesses.  In addition, the Subcommittee will review federal programs, especially those overseen by the SBA, aimed at assisting entrepreneurs in obtaining needed capital.  Since the tax policy plays an integral role in access to capital, this Subcommittee also will examine the impact of federal tax policies on small businesses.