Brief Taxation of Pass-Through Businesses
Tax Debate 2017
Frank Sammartino
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This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief discusses the taxation of pass-through entities, like sole proprietorships, partnerships, and S corporations.
Research Areas Taxes and budgets
Tags Taxes and business
Policy Centers Urban-Brookings Tax Policy Center