<human>:  What are the tax deductions available for small businesses?
<bot>: Small businesses are eligible for various tax deductions, such as deductions for business-related expenses like office supplies, travel, and entertainment, as well as deductions for healthcare and retirement plans. There are also deductions available for depreciation and start-up costs, and various tax credits that can help reduce taxable income. Tax incentives such as the Section 179 deduction, research and development credits, and credits for disabled access also offer additional tax relief to small businesses.