Small business tax reform

On July 17, 2013, the Senate Committee on Small Business and Entrepreneurship held a roundtable on " Small Business Tax Reform:  Makin...

C Corp Preference Even Before Possible Rate Reduction?

A Wall Street Journal article published this week - "Small Businesses Puzzle Over Tax Riddle," by Emily Maltby (2/20/13), states...

H.R. 9, small businesses and complexity

On April 12, 2012, the National Small Business Association released results of a survey on taxation. Per NSBA's press release, " wh...

New Perspectives on "Small" Business

The Treasury Department issued a study on how to better define "small" business. One purpose seems to be to get a better understan...

Tax Reform and Small Businesses

I'm pleased to be guest blogger at Franchise Help for a few posts that will address the current tax reform discussions as relevant to f...

Tax reform and small business

There have been a few hearings this year in both Senate and the House on tax reform. For one of them, I submitted testimony for the written ...

The Many Sizes of "Small"

It is amazing, and perhaps odd, that small businesses are defined in so many different ways in the federal tax law. The recently enacted Sma...

Helping Small Businesses

Congress have a variety of bills it has been working on that are supposed to help small businesses. These include: H.R. 4849 , the Small Bus...