Many companies are passing up corporate tax breaks they qualifyfor because the deductions are too complex or require too muchwork, according to the Wall Street Journal.

For example, the federal Opportunity to Work credit rewardscompanies for hiring disadvantaged workers, including unemployedveterans, welfare recipients and ex-felons. The credit generallylowers a company's taxes by $2,400 per employee, but it involvesextensive paperwork and processing the paperwork can take a year ormore. A University of Florida professor, Sarah Hammersma,calculates that companies claim the credit for only 20% to 35% ofemployees who are eligible.

A tax deduction for energy-efficient buildings can involvecomputer modeling that costs up to $50,000, a factor thatdiscourages many businesses, especially smaller ones.