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.

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