Small Business Tax Surveys

2021 Tax Survey

The Tax Cuts and Jobs Act of 2017 (TCJA) made several significant changes to the tax code that affected small business owners, including lowering the federal income tax rates, introducing a 20% passthrough deduction for certain small business owners (Small Business Deduction), and reducing the corporate income tax rate for most C-Corp businesses.

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The Tax Cuts and Jobs Act: One Year Later Part II

The U.S. federal tax code underwent significant restructuring over the last 18 months since the passage and implementation of the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The new law provides significant tax relief to the majority of small businesses, addressing one of their most critical business issues, federal taxes on business income.

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Small Business Introduction
to the Tax Cuts and Jobs Act:
Part I

The Tax Cuts and Jobs Act (TCJA) was signed into law December 22, 2017. The new law is the most comprehensive tax rewrite in over three decades. It offers significant tax relief to many small business owners. Small business is a very diverse sector of the economy, consisting of over five million employer firms with fewer than 20 employees, and about 5.7 million with fewer than 500 employees.

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