Microsoft (NASDAQ:MSFT) has introduced two new programs targeting small businesses. The Big Easy offer and Open Value Subscription program are each tailored to offer more flexible and affordable ways for small businesses to purchase technology.

For the Big Easy offering, the company plans to invest up to $10 million in partner subsidies. Until June 27, 2008, customers making a qualifying Microsoft purchase will receive a check for 10-22 percent of the total cost to spend with their local Microsoft partner, including one of 5,600 Small Business Specialist Partners nationwide. The offer can be found on the Microsoft Incentives Web site.

Starting March 3, Open Value Subscription program will offer small and midsize business in the U.S. and Canada discounts on software through lowered upfront costs and the option to true up or true down on a three-year annual subscription basis. The program is designed to allow customers to simplify their license management, have more control over their IT investment, and better manage software costs.