Policymakers often voice concern about the effect of tax proposals on small businesses. The following tables provide information about tax units that report business income, the best measure available to look at small businesses.
| Tax Units with Small Business Income |
| By Cash Income Level | | By Cash Income Percentile |
| | | |
| By Modified Adjusted Gross Income |
| | | |
| By Earnings |
| | | |
| By Statutory Tax Rate |
| Under Current Law |
| All | | By Income |
| | | | |
| Under Current Policy plus Administration's Upper Income Tax Proposal |
| By Type of Business Income | | Distribution By Source |
| | | |
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