TAX & BUSINESS TIPS:

Start a pension plan for your small business. Business owners can take a credit of up to $500 in each of the first three years of establishing a pension plan.

Teachers, don’t overlook this break. Educators can deduct up to $250 for classroom materials purchased with their own money.

Plan year-end equipment purchases. Current tax law provides a $105,000 deduction for business equipment acquired this year. So plan to place needed new equipment into service before year-end.

Donate a vehicle to charity. Generally, you can take a charitable deduction for the gross proceeds the organization receives from selling the vehicle.