The answer is none, there is no difference. Whether a corporation or small business (they're not so small) gets cheap money through loans at the Federal Reserve Window or whether they get tax cuts, they will hoard the money. This New York Times article explains what companies are doing: Companies Borrow at Low Rates, but Don’t Spend - NYTimes.com. We don't want them to hoard the money. We want them to spend it on new employees. Hiring new employees. Jobs. They're waiting on the economy to improve, but the economy won't improve without jobs.
You have to wonder whose side they're on. I can tell you the answer to that. They are on their own side. They could give a hoot about democracy, the U.S. Government, the U.S., your savings account, your retirement account or whether you are feeding your kids or homeless. None of that matters. The only thing they're concerned with is their cash balance; the bigger the better. They can go into "global" markets in China or Brazil and not be effected one iota with the unemployment here at home. They could give a shit.
The fact is that we have to take off the kid gloves we've been using for corporations and the small-business rich. It is time, way passed the time, that they support this country. It is way passed the time that "we" support this country. All of us, corporations and those not-so-small, billionaire small businesses, must pay back the taxes that we didn't pay during the Bush years. Unless, of course, we don't care about our country.