Tax Policy Center

pass-through business

: TaxVox
The Tax Cuts and Jobs Act (TCJA) affects the after-tax income of households in two ways: directly through the individual income tax and indirectly through...
February 19, 2018Benjamin R. Page
: TaxVox
The Tax Cuts and Jobs Act (TCJA) creates a new tax deduction of up to 20 percent of income from partnerships, sole proprietorships, and other...
February 1, 2018Aaron KrupkinHoward Gleckman
Individual Taxes: TaxVox
The Tax Cuts and Jobs Act has turned us into a nation of tax shelter hunters.
January 18, 2018Howard Gleckman
: TaxVox
Among the most complex provisions of the Tax Cuts and Jobs Act (TCJA) is its special tax deduction for income earned by pass-through businesses. In...
January 5, 2018C. Eugene Steuerle
: TaxVox
House Ways & Means Committee Chairman Kevin Brady’s recently-introduced tax plan promises to cap the income tax rate for income generated by pass-through businesses at...
November 8, 2017Steven M. Rosenthal
: TaxVox
On June 14, I testified before the Senate Small Business and Entrepreneurship Committee on how tax reform might affect small business. I delivered two key...
June 16, 2017Mark J. Mazur
: TaxVox
Paul Ryan and Orrin Hatch want businesses to share ideas on tax treatment of “pass-throughs.” As owners of pass-through businesses such as partnerships and sole proprietorships, millions of business owners pay their firms’ income taxes through the individual code. Both the GOP and the White House
April 14, 2015Renu Zaretsky