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Tax Policy Center
Treasury Left The Door Open To The 20-Percent Tax Deduction For Pass-Through Businesses
Last Friday, Treasury finalized its regulations for the special 20-percent tax deduction for income from pass-through businesses, which was added by the 2017 Tax Cuts...
January 24, 2019
Steven M. Rosenthal
Who Owns Pass-Through Businesses, And Who Would Benefit From Trump’s Plan To Cut Their Taxes?
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, 2016
© Urban Institute, Brookings Institution, and individual authors, 2016.