JCX-10-23 (June 05, 2023)

Present Law And Background Regarding The Federal Income Taxation Of Small Businesses

The Senate Committee on Finance has scheduled a small business roundtable on June 7, 2023, titled “Tackling Tax Complexity: the Small Business Perspective.” The staff of the Joint Committee on Taxation has prepared a document describing present law and data relating to selected Federal income tax provisions that affect small businesses.

Related Publications

  • JCX-29-25 (June 21, 2025)

    Estimated Revenue Effects Relative To A Current Policy Baseline Of Tax Provisions Contained In A Senate Substitute To Provide Reconciliation Of The Fiscal Year 2025 Budget

    view details
  • JCX-28-25 (June 10, 2025)

    Distribution Of Returns' Estimated Tax Change From The Tax Provisions To Provide For Reconciliation Of The Fiscal Year 2025 Budget As Passed By The House of Representatives On May 22, 2025

    view details
  • JCX-27-25 (June 09, 2025)

    Distribution Of The Estimated Revenue Effects Of Tax Provisions To Provide For Reconciliation Of The Fiscal Year 2025 Budget As Passed By The House Of Representatives On May 22, 2025

    view details