After a State of the Union address that heavily emphasized job creation, President Obama is set to reveal a plan with $33 billion in tax breaks in an attempt to “give a little extra incentive” for hiring and pay raises among small-business owners. The proposal is likely to benefit 1 million small businesses and will provide a $5,000 tax credit for each new worker hired this year, with a cap of $500,000 per business. The announcement comes during a politically turbulent time for Obama, who has seen poll numbers slip as economic growth continues to stall. A similar version of the new plan was proposed with last year’s stimulus bill, but was rejected amid fears that business owners could cheat the system by laying off workers before making new hires. But officials say that the new measures have built-in safeguards against corrupt activity.