Tax Policy Center

S corporations

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
Federal Budget and Economy: TaxVox
Last year, Congress proved it can act quickly—enacting the massive Tax Cuts and Jobs Act (TCJA) just six weeks after the first version was introduced...
February 26, 2018Steven M. Rosenthal
: TaxVox
Today I had the chance to testify before the Senate Finance Committee on business tax reform. Here are my opening remarks. You can find my...
September 19, 2017Donald Marron
: 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
Business Taxes: TaxVox
Donald Trump’s proposal to cut the tax rate to 15 percent for pass-through businesses such as partnerships and S corporations would overwhelmingly benefit high-income taxpayers...
August 25, 2016Howard Gleckman