Tax Policy Center

pass-through business

Individual Taxes: TaxVox
Following The New York Times blockbuster series on President Trump’s personal finances—especially the revelation that he paid just $750 in federal income tax in 2016...
October 2, 2020Howard Gleckman
: TaxVox
In a new initiative, the Tax Policy Center is improving its modeling of five key tax expenditures: the tax treatment of pass-through entities, charitable giving,...
December 18, 2018Mark J. Mazur
Business Taxes: TaxVox
The Tax Cuts and Jobs Act (TCJA) contains a special 20-percent individual income tax deduction for owners of pass-through businesses that was always going to...
August 14, 2018Steven M. Rosenthal
Business Taxes: TaxVox
The most problematic provision of the Tax Cuts and Jobs Act (TCJA) may be its 20 percent deduction for qualified business income (QBI) of owners...
June 4, 2018Eric Toder
: 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