The problem is that many small businesses file on individual tax returns. They don't net more than $250,000 year, but since they do gross more than that, they'd be subject to tax increases.
What's the probable result? If each of the affected businesses had to cut two employees, we'd lose about 1.8 million jobs. Thanks, Democrats!
The video's a bit older, but the situation hasn't changed. Raising taxes will at least cost jobs, and will probably put some of these small businesses out of business completely.