Changes

This lower tax rate cannot be for big business alone; it needs to help the small businesses that are the true engine of our economy. '''Right now, freelancers, sole proprietors, unincorporated small businesses and pass-through entities are taxed at the high personal income tax rates.''' This treatment stifles small businesses. It also stifles tax reform because efforts to reduce loopholes and deductions available to the very rich and special interests end up hitting small businesses and job creators as well. '''The Trump plan addresses this challenge head on with a new business income tax rate within the personal income tax code that matches the 15% corporate tax rate to help these businesses, entrepreneurs and freelancers grow and prosper'''." [https://www.donaldjtrump.com/positions/tax-reform (DTW - TR)]

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