As described here, the mere declaration in the State of the Union of a tax credit to small businesses that hire workers won't cause such small businesses to hire workers. Because businesses make hires based on sales, cash flow, and demand for products/services that requires additional personnel, the tax credit won't so much give an incentive to hire as it provides a windfall to businesses whose success was going to lead to hires without the tax credit.
Who benefits? Not the public. Why are we paying for this?