The dominant narrative around U.S. small businesses throughout the pandemic has been one of doom and gloom. But there's another side to the small-business story that is emerging. A story of determination, perseverance and new opportunities.

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It's been one of the most tumultuous, uncertain years in modern history, and yet - at least in my line of work - we now have some form of certainty just in time for tax season.

With Democrats owning a voting majority in Congress...