| 单词 | pass-through |
| 例句 | There is a living room at the front with a threesided window overlooking the street, a pass-through bedroom in the middle, a kitchen at the back. The Namesake 2003-09-01T00:00:00Z But there was another door on the side of the room that led to a pass-through closet, which opened to the hallway. Time Bomb 2018-03-13T00:00:00Z Each entrance had a pass-through metal detector with security cameras mounted on top. The Lightning Thief 2005-07-01T00:00:00Z The first challenge: The den serves as a pass-through. Cozy Den Redo 2010-04-28T14:57:00Z The quick-change mechanics mean that each time Aduba pops up at the kitchen’s pass-through window, her appearance evolves — even if her bullying character doesn’t. Review | Lynn Nottage sets ‘Clyde’s’ in a truck stop cafe, and feisty comedy is on the menu 2021-11-23T05:00:00Z The waitress opened a transparent pass-through, like the cupboard where you put your sample in the bathroom at the lab, to set down the bagged food. Historical societies across the U.S. are crowdsourcing pandemic time capsules 2020-05-28T04:00:00Z I guess I would just say about the “Tug of War,” it really also entails a pass-through of the three other types of bias. Tightrope-walking and “gender judo”: What women have to do to get ahead 2014-03-20T22:59:00Z After a home renovation 10 years ago, the room is a pass-through to the stairs, kitchen and dining room, with little in the way of defined walls. Create a cozy seating area in a pass-through room 2015-03-04T05:00:00Z New stations are designed — at the insistence of the train companies — to be pass-through stations. Traveling within Europe? Take a high-speed train 2015-04-21T04:00:00Z Like other libraries it is also a pass-through place for transients. 12 Authors Write About the Libraries They Love 2018-10-15T04:00:00Z There’s a pass-through in the closet connecting the rooms. Prairie Home: The lineage is classic, the feel mostly modern 2014-06-09T04:00:00Z The first room is really just a pass-through of exposed studs and steel conduit. ‘Eckhaus Latta: Possessed’ Review: Sustainability for Sale 2018-08-13T04:00:00Z In fact, they’re so sleek that when a city has an old-fashioned, dead-end train station, fast trains often don’t even bother to stop in the city itself, but at a pass-through suburban station instead. Traveling within Europe? Take a high-speed train 2015-04-21T04:00:00Z It also has a trolley pass-through feature to keep it secure on any suitcase when you don't feel like using the back straps. 9 travel accessories to make your next trip more stylish 2018-11-28T05:00:00Z It’s not so much a gate as a pass-through, where a bus takes you to the planes that are too numerous to all be connected to the terminal via the jet bridge. When flying, is speed all that matters? The photography galleries have been doubled and the architecture and design galleries expanded from the small pass-through hallway they formerly occupied into 11,000 square feet of open space. What a Museum Wants to Be in the 21st Century 2021-10-19T04:00:00Z Harmon wants the space to create a dramatic first impression instead of being a forgettable, vanilla pass-through. An elegant chandelier takes a builder-grade foyer from bland to beautiful 2016-12-14T05:00:00Z And then mommy wars are just a pass-through of “Maternal Wall” bias. Tightrope-walking and “gender judo”: What women have to do to get ahead 2014-03-20T22:59:00Z Adjacent to the living room is a dining room, a wine room, an office, and a kitchen with a pass-through window to the lanai. On the Market: A Modern Marvel in San Mateo 2014-08-08T04:00:00Z A number of these objects come with what might be called special effects, not necessarily noticeable on a quick pass-through. The Many Moods and Pleasures of Judd’s Objects 2020-02-27T05:00:00Z “When I was location scouting for the film, we went to a place with a pass-through fireplace,” he said. ‘The Hunt’ Showdown: 7 Months of Training; 7 Minutes of Combat 2020-03-20T04:00:00Z Looking ahead, the ongoing pass-through of the ECB's monetary policy tightening, still no reversal of the inventory cycle and new geopolitical uncertainties will continue weighing on the German economy, Brzeski said. German inflation eases in October to lowest level in two years 2023-10-30T04:00:00Z "The most concerning consumer inflation is in core services, which has a weaker connection with the PPI, and rising energy prices pose an upside inflation risk via pass-through effects and inflation expectations." Gasoline, food drive US producer prices higher; core inflation cools 2023-10-11T04:00:00Z To a large degree rising rates on government bonds and the pass-through to household and business credit are what the central bank wants to happen alongside its own rate hikes. Spike in Treasury yields clouds Biden, Fed hopes for smooth return to normal 2023-10-10T04:00:00Z But there was also a risk inflation could slow once the pass-through of higher costs moderates, she said. BOJ policymaker calls for keeping ultra-easy policy, sets high bar on exit 2023-09-07T04:00:00Z But there was also a risk inflation could slow once the pass-through of higher costs moderate, she said. BOJ policymaker calls for keeping ultra-easy policy for now 2023-09-07T04:00:00Z To accommodate long-term tenants, Cooke installed a washer and dryer in the pass-through bathroom, which connects the bedroom to the living area and kitchen. How a Spanish bungalow in L.A. went from sad to sexy (Hint: There's an ADU rental) 2023-09-06T04:00:00Z "It flagged a problem on the effectiveness of PBOC's policy guidance pass-through into the market, and the Chinese authorities may be lacking effective tools to stimulate the property sector and economy via monetary easing." China surprises with modest rate cut amid growing yuan risks 2023-08-21T04:00:00Z The pass-through penalty dropped him from second to 17th. Byron dominates at Watkins Glen for his Cup Series-leading fifth victory of the season 2023-08-20T04:00:00Z “Consequently, the pass-through of the ruble’s depreciation to prices is gaining momentum and inflation expectations are on the rise,” the bank said in a statement. Russia’s central bank makes huge interest rate hike to try to prop up falling ruble 2023-08-15T04:00:00Z "These special places are not a pass-through on the way to the Grand Canyon. They are sacred and significant unto their own right," she added. Grand Canyon Gains New Million-Acre Monument 2023-08-08T04:00:00Z Both are considered pass-through entities, where the partnership reports activity but doesn’t pay any corporate tax. IRS skimps on audits of high-dollar partnerships 2023-07-28T04:00:00Z It appeared as if he tried to push the button for speed control and it failed to engage, but regardless, the pass-through penalty took him out of contention. Alex Palou wins 3rd straight IndyCar race with victory at Mid-Ohio 2023-07-02T04:00:00Z “But the pass-through of those shocks is still ongoing, making the decline in inflation slower and the inflation process more persistent,” Lagarde added. Europe’s interest rates to stay high as long as needed to defeat inflation, central bank chief says 2023-06-27T04:00:00Z Inslee last year said he expected the pass-through impact on consumers would be “pennies.” Inslee rebuffs tribes seeking relief after WA climate laws boost gas prices 2023-06-01T04:00:00Z That made monitoring the pass-through of those hikes, which saw rates increased by 375 basis points, more important for monetary policy moves in the coming months than how much further rates are increased. ECB rates to peak by summer - Villeroy 2023-05-22T04:00:00Z Apply net investment income tax to "pass-through" business income for individuals and increase Medicare tax rates for taxpayers making over $400,000, to raise $680 billion. Biden's budget vs. House debt limit bill on spending, deficits, taxes 2023-05-15T04:00:00Z He said that the ECB looked at how key variables reflected policy tightening and concluded about a month ago that pass-through to GDP was around 30% while to inflation roughly 20%. Euro zone inflation could get stuck above target: ECB's Nagel 2023-04-14T04:00:00Z However, it applies to the capital gains obtained by both pass-through businesses and so-called disregarded entities. WA's capital gains tax will have unintended consequences | Op-Ed 2023-04-11T04:00:00Z That’s because these formations are pass-through entities, which means business income flows through to personal tax returns, and is taxed on the personal side. How a tax extension can delay a business loan application 2023-04-06T04:00:00Z Finding no acceptable alternatives, officials settled on a “pass-through” agreement with the county government. Perspective | Marshals Service uses go-between to dodge Biden’s private prison order 2023-03-31T04:00:00Z Prices of non-energy items like food and daily necessities continued to rise, a sign the pass-through of rising raw material costs have yet to run its course. Japan's consumer inflation off 41-year high but cost pressure persists 2023-03-24T04:00:00Z The bank said deposits insured by the Federal Deposit Insurance Corporation, including accounts eligible for pass-through insurance, exceeded 65% of its total deposits, as of March 20. Pacific Western Bank explored capital raise, says deposits have stabilized 2023-03-22T04:00:00Z “Field Revenue Agents are focused on high-income individuals and their related entities and, to a lesser degree, large corporate and complex pass-through entities,” the IRS said. Advice | Fear an IRS audit? Here are six alarms that trigger the system. 2023-03-10T05:00:00Z The plan also would expand this tax by applying it to more kinds of income from pass-through firms — businesses in which the owners pay taxes on their personal income taxes. Biden unveils plan averting Medicare funding crisis, challenging GOP 2023-03-07T05:00:00Z But now, all three companies are conducting experiments in “pass-through voting” that could give shareholders a greater voice. On Wall St., ‘Socially Responsible’ Is Common Sense. In Congress, It’s Political. 2023-03-04T05:00:00Z Even better for businesses and other filers who pay estimated or interim taxes, quarterly payroll taxes and excise taxes, or pass-through entity elective taxes — all such payments due before October have been postponed as well. Newsom, IRS give Californians until October to file tax returns 2023-03-02T05:00:00Z Bureaucratic loopholes and pass-through arrangements give Bulgarian officials political cover while fueling Ukraine’s war effort — though the cover is thinly veiled. Bulgarian Factories and Secret Task Forces: How the West Hunts for Soviet Arms 2023-02-23T05:00:00Z Rather, it said that distributional analyses can be “highly uncertain” because audits often fail to detect offshore evasion and underreporting of pass-through business income. Fact-Checking Misleading Claims about the I.R.S. 2023-02-15T05:00:00Z Trump’s network has included hundreds of businesses, pass-through entities — the income of which is reported on individual, not corporate, returns — foreign and domestic properties, contracts and complex business interests. EXPLAINER: What’s the debate over releasing Trump’s taxes? 2022-12-22T05:00:00Z The lone IRS employee had to review a return that included over 400 pass-through entities, numerous schedules, foreign tax credits and millions in carried-over losses from previous years. Opinion | The many scandals Trump’s tax records reveal 2022-12-21T05:00:00Z The committee cited internal I.R.S. memos stating that “it is not possible to obtain the resources available to examine all potential issues” raised by the more than 400 pass-through entities cited in Mr. Trump’s taxes. I.R.S. Routinely Audited Obama and Biden, Raising Questions Over Delays for Trump 2022-12-21T05:00:00Z On average, the estimated pass-through of a 10% dollar appreciation into inflation is 1%, the International Monetary Fund estimated in October. Recession worries could support dollar after monstrous 2022 rally 2022-12-08T05:00:00Z Mutual funds are “pass-through investments”; the dividends they receive and capital gains they generate pass through the fund and on to the customer. ’Tis the season for getting a win out of your losers 2022-12-03T05:00:00Z At some point, the upper half wall between the kitchen and dining room had been removed for a bar and pass-through, and the kitchen had received a 1960s era makeover. The Mount Baker Home Tour returns — as does this bungalow by Ellsworth Storey 2022-11-19T05:00:00Z S&P Global's Smith added: "If demand continues falling in the months ahead as businesses are expecting, the pass-through of higher costs will inevitably become more and more difficult, thereby squeezing margins." German manufacturing shrinks in Sept as new orders slump - PMI 2022-10-03T04:00:00Z The device is expected to have cameras that pass-through view of the outside world to the wearer while overlaying digital objects on the physical world. Apple's new iPhones, watches are coming at a tough time for consumers 2022-09-07T04:00:00Z Abortion rights: The Fresno City Council overrode a veto from the mayor so the city could accept pass-through funding from the state for Planned Parenthood Mar Monte, The Fresno Bee reports. How Californians Feel About Ripping Out Their Lawns 2022-09-02T04:00:00Z Small businesses successfully stripped higher taxes on pass-through entities, while bigger firms succeeded in keeping the corporate rate at 21 percent. Lobbyists are rushing to influence the Democrats’ spending bill 2022-08-05T04:00:00Z There’s no pass-through from the front to the rear of the van. Ventje’s VW campervans let you "work from home" from anywhere 2022-07-15T04:00:00Z The measure would be funded with a 3.8% tax on pass-through business income. Congress grapples with looming Obamacare premium hikes ahead of midterm elections 2022-07-12T04:00:00Z The new package would shore up Medicare with money raised from a 3.8% tax on pass-through income from those making more than $400,000 a year. Congress returns from recess with plans to safeguard abortion access, raise taxes to fund Medicare 2022-07-09T04:00:00Z Andres Abadia, Latin America economist at Pantheon Macroeconomics, called the data a bad end to the second quarter, with pass-through from higher commodity prices the key issue. Mexico's annual inflation hits 21-yr high in June, more rate hikes seen 2022-07-07T04:00:00Z The Democrats’ plan would extend an existing 3.8 percent net investment income tax to so-called pass-through income, earned from businesses that distribute profits to their owners. Democrats Propose Raising Taxes on Some High Earners to Bolster Medicare 2022-07-07T04:00:00Z Under the proposed changes, individuals who make more than $400,000 annually and couples who make more than $500,000 would have to pay a 3.8% tax on earnings from their pass-through business income. U.S. Senate Democrats aim to close tax loophole on 'pass-through' firms 2022-07-07T04:00:00Z Fair and Just Prosecution itself is a fiscally sponsored project of the Tides Center, described by Influence Watch as a left-of-center “donor pass-through organization” for groups including the Soros-founded Open Society Foundation. Democratic AGs, Soros-backed prosecutors vow to defy abortion laws 2022-07-04T04:00:00Z To that end, Oberndorf's primary pass-through entity is Neighbors for a Better San Francisco, a super PAC responsible for putting up roughly two-thirds of the money dedicated to ousting Boudin. "Trumpian" effort to recall San Francisco's progressive district attorney bankrolled by GOP money 2022-06-07T04:00:00Z The former timber and mining burg of Index, roughly 60 miles northeast of Seattle, once welcomed such pass-through traffic along its few unpretentious blocks via a 10-mile winding road from Gold Bar. Index’s only inn perseveres amid historic charm and challenge 2022-06-02T04:00:00Z "Corporate profit could be severely squeezed if raw material prices continue to rise as there's limited pass-through of those costs into final prices." Japan Q2, full-year growth to be weaker than previously estimated 2022-05-30T04:00:00Z IndyCar’s sophisticated timing-and-scoring system flagged his speed, and officials handed down a pass-through penalty that cost him valuable seconds and a significant number of spots. An Indy 500 ending to forget for 6-time series champ Dixon 2022-05-29T04:00:00Z "But this year, given the lockdowns, the pass-through will be longer." China bill yields slump as lenders 'window dress' loan books 2022-05-23T04:00:00Z Leaks indicate that it’ll be capable of both completely immersing you in virtual content, as well as adding virtual elements to the real world, likely through a pass-through video feed. Apple’s board of directors reportedly tried out its upcoming AR / VR headset 2022-05-19T04:00:00Z The kitchen has black granite counters, white cabinets, stainless-steel appliances, a window and a large pass-through to the living and dining area. One-bedroom, one-bathroom condo in D.C.'s Glover Park lists for $399,000 2022-04-04T04:00:00Z Seattle closed many streets to pass-through vehicles to promote walking, biking and rolling. Bothell banned cars from Main Street in response to COVID. They may never return 2022-04-06T04:00:00Z He’ll serve a pass-through penalty at the start of the race. Ryan Blaney recovers from spin to put Ford on pole at COTA 2022-03-26T04:00:00Z He said their list doesn’t include sub-awards, however, such as pass-through money that went to the Wuhan lab through the U.S.-backed grantee. U.S-backed animal experiments in Chinese, Russian labs get new scrutiny by Congress, GAO 2022-03-23T04:00:00Z Today, state political parties serve two essential functions: as a branding mechanism for candidates and a pass-through for campaign cash. Column: A fight among Nevada Democrats is putting the party's control of Congress in peril 2022-02-11T05:00:00Z The rest of the lender closing costs are pass-through items such as credit reports, appraisal fees and homeowner association. How to save money on closing costs 2021-12-28T05:00:00Z Exempting pass-through entities from that measure could deprive Democrats of billions of dollars they are counting on to ensure their plan does not add to the national debt. Manchin told White House he would support some version of a tax on billionaires 2021-12-24T05:00:00Z The pass-through to sticker prices would add more fuel to overall inflation, which is seen blowing beyond 30% in a couple of months, from 21% last month. Feeding the fire? Turkish restaurants to raise prices to cover wage jump 2021-12-17T05:00:00Z Putting the video screens in front of your face is an easier technological feat to pull off than pass-through glasses where you see the world and the technology adds information to that. The metaverse is already here — and it’s full of Pokemon, Niantic CEO John Hanke explains 2021-12-14T05:00:00Z Consumer inflation remains modest as strict COVID-19 curbs impede consumption and weigh on demand, pointing to a limited pass-through from high factory gate prices. China's factory gate inflation slows in Nov 2021-12-09T05:00:00Z That suggests the inflation pass-through from China's producers to consumers has been generally subdued, although there are signs cost pressures are increasingly being felt by households. China's factory gate inflation hits 26-year high as pressures grow 2021-11-10T05:00:00Z Biden is proposing to broaden the tax to owners of businesses formed as “pass-through” entities as well. Billionaire tax out, corporate minimum tax in: Where the White House landed on tax plans 2021-10-28T04:00:00Z But the pass-through to households has been remarkably slow due to sluggish domestic demand, keeping consumer inflation stuck around zero. BOJ set to hold fire as inflation struggles for lift-off 2021-10-27T04:00:00Z The tax would also impose levies on billionaire ownership stakes in businesses incorporated as pass-through entities and in trusts including real estate investment trusts, according to a statement. U.S. Senate Democrat unveils 'billionaires tax' for Biden agenda 2021-10-27T04:00:00Z They would limit access to low rates created by the 2017 Trump tax cut for so-called pass-through businesses that pay through the personal income tax system, not using the corporate tax code. Sinema’s Blockade on Tax Rates Prods Democrats Toward Billionaires’ Tax 2021-10-22T04:00:00Z Mr. Villarreal’s organization, which serves as a pass-through for federal funding, maintains 51 separate waiting lists for the vouchers — some for specific developments, others for targeted demographic groups, with 47,000 families in limbo. Funding Fight Threatens Plan to Pump Billions Into Affordable Housing 2021-10-15T04:00:00Z The tax is expected to apply only to owners of large pass-through firms. Billionaire tax out, corporate minimum tax in: Where the White House landed on tax plans 2021-10-28T04:00:00Z Economists have said that price increases have likely been held back by a robust rand and limited pass-through from imported inflation, partly absorbed by firms. South African inflation risks skewed to upside in coming months 2021-10-15T04:00:00Z The new taxes fall heavily upon business, including limiting small business tax deductions, upping the corporate tax rate to 26.5% from 21%, and slapping a 3.8% tax on pass-through entities such as law firms. Biden’s ‘long overdue’ tax hikes span from Wall Street to Main Street, from superwealthy to smokers 2021-09-16T04:00:00Z And the rise in food inflation from -0.6% to +0.3% is probably due to the pass-through of higher shipping and commodity costs as well as some product shortages. UK inflation hits highest figure in almost a decade as food prices rise – business live 2021-09-15T04:00:00Z Those changes, including the extension of an existing 3.8 percent surtax to include pass-through income, would raise taxes primarily on high earners, generating several hundred billion dollars in revenues, by Democratic estimates. House Democrats’ Plan to Tax the Rich Leaves Vast Fortunes Unscathed 2021-09-13T04:00:00Z For instance, Democrats are proposing to cap the special deduction for pass-through entities, including law firms. House Dems propose one of the largest tax increases ever to pay for Biden’s $3.5T spending bill 2021-09-13T04:00:00Z With about 50 laps to go, during green flag pit stops, he got caught speeding while entering pit road and was given a pass-through penalty. Gibbs stable asserting itself 2 races into Cup playoffs 2021-09-12T04:00:00Z The deduction is available to all entrepreneurs that incorporate their small businesses as pass-through entities. Biden’s ‘long overdue’ tax hikes span from Wall Street to Main Street, from superwealthy to smokers 2021-09-16T04:00:00Z They not only look modern, but also incorporate safety features and allow for quicker pass-through. 7 ways the ride to the office might be different this fall 2021-09-02T04:00:00Z The accountant, David Watson, specialized in advising clients on tax issues involving pass-through companies. How Trump tax law created a loophole that lets top execs net millions by slashing their own salaries 2021-08-21T04:00:00Z So the corporation found a small nonprofit, Freedom Project, to sign the deal as a pass-through entity. $3M boondoggle? Audit of Seattle spending underway 2021-08-16T04:00:00Z So alongside the corporate rate cut for the AT&Ts of the world, the Trump tax bill included a separate tax break for pass-through companies. Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z Democrats also proposed a 3.8% tax on pass-through entities, which allows individuals to claim income generated from a small business as personal income rather than corporate profit for tax purposes. Biden’s ‘long overdue’ tax hikes span from Wall Street to Main Street, from superwealthy to smokers 2021-09-16T04:00:00Z Similar picture in the euro zone: most industrial companies contacted by the ECB here expected some pass-through of higher input costs but firms in the services sector saw stable prices ahead. Analysis-CEOs and central bankers talk past each other on inflation 2021-08-06T04:00:00Z One popular type of pass-through is called an S corporation, named after the section in the tax code. How Trump tax law created a loophole that lets top execs net millions by slashing their own salaries 2021-08-21T04:00:00Z The NBS also released consumer price inflation data, which showed a slowing last month and limited pass-through from high factory gate prices. China's factory gate inflation slows, outlook dimmed by still-elevated prices 2021-07-09T04:00:00Z Even after Johnson won the expansion of the pass-through break in late 2017, the final text of the tax overhaul wasn't settled. Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z Harrell mentioned camera enforcement and promised to “evangelize” the need for motorists to slow down, while Randall mentioned signal improvements and Farrell said the city should close 100 miles of streets to pass-through vehicle traffic. Seattle mayoral candidates talk free transit, traffic-ticket cameras and greenhouse-gas emissions 2021-06-17T04:00:00Z "Business-to-business prices are rising but the pass-through to consumer inflation is weak," said one of the sources. BOJ may extend pandemic-aid schemes to support fragile recovery 2021-06-11T04:00:00Z MacNeil's company, like all of the ones discussed in this article, is organized as a pass-through, a tax structure that is quite common but not popularly understood. How Trump tax law created a loophole that lets top execs net millions by slashing their own salaries 2021-08-21T04:00:00Z “There will be a pass-through from higher goods prices to higher prices for services.” Another jump in prices tightens the squeeze on US consumers 2021-06-10T04:00:00Z In previous versions of the bill, construction would have been given a tax break, but engineering was one of the industries excluded from the pass-through deduction for reasons that remain murky. Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z At the same time, the country is grappling with a jump in consumer prices led by a pass-through to domestic food costs of bullish global commodity markets. Brazil's economy at crunch time for recovery, inflation adds to risks: Reuters poll 2021-04-20T04:00:00Z The supply chain starts where natural gas is extracted from the ground and continues through pipeline operators, generating stations, electric-transmission utilities, pass-through entities and others. Texas Froze and California Burned. To Insurers, They Look Similar. 2021-04-13T04:00:00Z The co-founders of Uline gave millions to support Sen. Ron Johnson, the Wisconsin Republican who became the champion of the pass-through provision in the Trump tax overhaul. How Trump tax law created a loophole that lets top execs net millions by slashing their own salaries 2021-08-21T04:00:00Z Offshore tax evasion, illegal income that goes undetected by the IRS and underreporting from pass-through businesses also contribute to a larger than previously known tax gap, Rettig said. IRS chief says cheats are costing the U.S. $1 trillion a year 2021-04-13T04:00:00Z The Senate bill included a formula that restricted the size of the new deduction based on how much a pass-through business paid in wages. Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z Electrical upgrades were made to its building and pass-through windows installed to provide contact-free food distribution. How Covid Turned Food Pantries Into ‘Mini-Costcos’ 2021-04-09T04:00:00Z Schneider said the analysis also misses the rise in pass-through entities, which make the fall in corporate revenue appear larger than it actually is. Biden says he’s open to compromise with Republicans on $2 trillion infrastructure plan 2021-04-07T04:00:00Z So are partnerships and other “pass-through” businesses, which are difficult for the IRS to audit. Column: How to catch cheaters who don't shoulder their share of the tax burden 2021-04-07T04:00:00Z Southern Coal and Justice guaranteed the payment and performance obligations of Bluestone, a pass-through entity with no assets. West Virginia gov, company ordered to pay $6.8M in coal feud 2021-04-01T04:00:00Z "I'm concerned that the goal of a fair, efficient and growth oriented tax overhaul will not be achieved, especially for private real estate pass-through entities." Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z The study also uncovered evidence of widespread underreporting of income among proprietors of pass-through businesses, whose revenue is taxed on their owners’ returns. The richest 1 percent dodge taxes on more than one-fifth of their income, study shows 2021-03-26T04:00:00Z The study also uncovered evidence of widespread underreporting of income among proprietors of pass-through businesses, whose revenues are taxed on their owners’ returns. The richest 1% dodge taxes on more than one-fifth of their income, study shows 2021-03-26T04:00:00Z For pass-through businesses, the audit rate was even lower. Column: How to catch cheaters who don't shoulder their share of the tax burden 2021-04-07T04:00:00Z Mesnard, a Republican from Chandler, would create a workaround by setting up an optional new tax structure for businesses known as pass-through entities, which don’t pay corporate taxes. Arizona panel advances measure cutting Proposition 208 taxes 2021-03-24T04:00:00Z That's because even though there are many small pass-through businesses, most of the pass-through profits in the country flow to the wealthy owners of a limited group of large companies. Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z Factoring in underreporting from overseas tax shelters and pass-through businesses alone, the authors produced an estimate of the true distribution of tax evasion in the United States. The richest 1 percent dodge taxes on more than one-fifth of their income, study shows 2021-03-26T04:00:00Z Factoring in underreporting from overseas tax shelters and pass-through businesses alone, the authors produced an estimate of the true distribution of tax evasion in the U.S. The richest 1% dodge taxes on more than one-fifth of their income, study shows 2021-03-26T04:00:00Z That’s because much of the unreported income is hidden in foreign accounts or in “pass-through” businesses. Column: Who are the biggest tax cheats? The 1% — and here's how they get away with it 2021-03-23T04:00:00Z Though stricter reporting requirements have cracked down on such behavior, the tactic may actually be increasing through the use of partnerships and pass-through income entities that are more difficult for the IRS to track. Top 1% fails to report over 20% of income using potentially "criminal" tactics: IRS analysis 2021-03-22T04:00:00Z Johnson's intervention in November 2017 was designed to boost the bill's already generous tax break for pass-through companies. Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z The extension applies to individual, pass-through, fiduciary and corporate income tax returns. Maryland extends state tax deadline to July 15 2021-03-12T05:00:00Z They’re called “pass-through” businesses because their income flows through to the income tax returns of their owners. Hawaii lawmakers considering nation’s highest income tax 2021-03-08T05:00:00Z Executives at Jamestown Associates, the media contractor, were initially displeased about being used as a pass-through, according to the official. Trump's new PAC dodges its first subpoena, thanks to loyalist Jason Miller's legal woes 2021-02-06T05:00:00Z I answered, “Gooding,” a tiny pass-through town on the way to Sun Valley. Inauguration: Innocence in 1953, dismay, hope in 2021 2021-01-22T05:00:00Z Meanwhile, dozens of trade groups, including the Chamber of Commerce, are pushing to make the pass-through tax cut permanent. Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z In written answers to senators’ questions, Yellen said she would study raising tax rates for “pass-through” small businesses including sole proprietorships, imposing a new minimum corporate tax and raising capital gains taxes on the wealthy. Yellen vote in U.S. Senate committee to test support for Biden economic plan 2021-01-22T05:00:00Z Real estate investors also gained from a provision in the tax cut measure facilitating “pass-through” tax treatment of business income. Column: These 63 billionaires supported Trump, showing the necessity of a wealth tax 2021-01-15T05:00:00Z Besides the controller array, the device also features a lightning port pass-through on the right handle to continue charging the phone and a 3.5mm headphone jack on the left. Gift Guide 2020: Best in gaming gadgets, games and collectibles 2020-12-14T05:00:00Z We do not take any fee as a pass-through. A Zillow for the uber-rich? Luxury real estate veteran Jeff Hyland thinks he can sell it 2020-12-14T05:00:00Z The Trump administration championed the pass-through provision as tax relief for "small businesses." Secret IRS files reveal how much the ultrawealthy gained by shaping Trump’s “big, beautiful tax cut” 2021-08-12T04:00:00Z A pass-through is a corporate structure — anything from a solo graphic design operation to a large professional sports team — that doesn't pay taxes itself. Georgia Senator David Perdue privately pushed for a tax break for rich sports teamowners 2020-11-21T05:00:00Z The butler’s pass-through between the kitchen and dining room was enhanced. Dwell Development brings cutting-edge sustainability, and a reverence for preservation, to its renovation of 3 classic Seattle homes 2020-10-25T04:00:00Z The change was recognized at the time as increasing the value of pass-through entities. Republican senator 'personally benefited from tax change he sought' 2020-10-21T04:00:00Z Daines had threatened to oppose the tax bill because it did not "cut taxes deeply enough" for pass-through entities, Politico reported ahead of the vote. Steve Daines backed policies that benefited himself and GOP pal Greg Gianforte 2020-10-08T04:00:00Z There are almost 30 million pass-through entities in America. Trump probably paid less in federal income tax than average middle-class American 2020-09-28T04:00:00Z They’re known as “pass-through” companies because their profits are funneled into the owner’s personal tax bucket. Trump went even further than other uber-rich to shrink taxes 2020-09-28T04:00:00Z The mental health and recovery board is a pass-through agency. Editorial Roundup: Ohio 2020-09-22T04:00:00Z Johnson sold his stock in his own pass-through company, Pacur, a plastics company he previously ran with is brother-in-law, on 2 March 2020, generating profits of as much as $25m on the sale. Republican senator 'personally benefited from tax change he sought' 2020-10-21T04:00:00Z "An S Corp is a pass-through entity — income passes through, typically to a single person, and it doesn't give you the same level of liability protections as an LLC," Kappel said. Invisible company owned by Rudy Giuliani got taxpayer-backed PPP money — but where did it go? 2020-09-16T04:00:00Z By contrast, Trump runs his firms as “pass-through” entities. Trump probably paid less in federal income tax than average middle-class American 2020-09-28T04:00:00Z More recently, embedded in the $2.3 trillion pandemic rescue package speedily enacted in March is a tax break piggybacked onto the earlier break for “pass-through” companies. Trump went even further than other uber-rich to shrink taxes 2020-09-28T04:00:00Z The Payroll Support Program was designed as a pass-through: money would be distributed to airlines and their contractors in a package made up mostly of grants plus a smaller portion of loans. How the Trump administration allowed aviation companies to keep workers' relief money 2020-07-30T04:00:00Z After doing his pass-through penalty 10 laps later, he dropped two laps off the pace before recovering for a third-place finish. Kyle Busch disqualified after Texas NASCAR Xfinity Series win 2020-07-19T04:00:00Z This does the same kind of thing for corporations that the pass-through provision we discussed earlier does for LLCs and partnerships and such. Billionaires won big with the coronavirus stimulus 2020-06-09T04:00:00Z “Republicans want social media to be a pass-through, a billboard. They believe bad speech will be countered by good speech and that is what Zuckerberg is saying he will do.” While Twitter Confronts Trump, Zuckerberg Keeps Facebook Out of It 2020-05-29T04:00:00Z It is widely believed to be natural in origin, with bats as a natural reservoir and other animals serving as a potential pass-through to humans. Trump: China must have most COVID-19 deaths 2020-04-17T04:00:00Z The change allows owners of businesses known as pass-through entities to lower their taxes by deducting as much as they want against income unrelated to the business. Millionaires to reap 80% of benefit from tax change in US coronavirus stimulus 2020-04-15T04:00:00Z The windfall is particularly of use to pass-through businesses that lost money in 2018 and 2019 — when the economy was booming but many Trump properties had declining revenue because of Trump’s radioactivity. Opinion | Trump and Kushner could reap a pandemic windfall 2020-04-14T04:00:00Z It allows those with so-called pass-through entities — that is, their business income passes through to their personal return — to deduct up to 20 percent of qualified business income. A Gig Worker’s Guide to Filing Taxes 2020-03-05T05:00:00Z Because SDA lacked non-profit status at the time, Gregory allegedly used the Police Athletic League of Wilmington as a pass-through for the funds. Judge holds case review for former city council president 2020-02-27T05:00:00Z The British group reported a 1.9% drop in its main measurement of organic revenue less pass-through costs compared with the 0.5% growth recorded in the previous quarter. WPP to target flat 2020 growth after fourth quarter slides 2020-02-27T05:00:00Z Mr. Buttigieg would also eliminate a tax break that is used by businesses organized as so-called pass-through entities like limited liability corporations. Fact-Checking the Las Vegas Democratic Debate 2020-02-19T05:00:00Z Real estate developers, a major component of pass-through businesses, received $67 billion in tax breaks in the 2017 Trump tax cuts, partially offset by new limits on the losses that could be deducted. Opinion | Trump and Kushner could reap a pandemic windfall 2020-04-14T04:00:00Z “There were lots of skeptics when it passed that it would have much pass-through” to the larger economy, Julia Coronado, president of MacroPolicy Perspectives, an economics consulting firm, said of the tax law. Job Growth Gives the Economy an Upbeat Start to the Year 2020-02-07T05:00:00Z “The lobby is increasingly a communal meeting and amenity space rather than just a pass-through.” Hotel design trends: Lobbies and rooms with a point of view 2020-01-29T05:00:00Z The foundation acted as a pass-through for those contributions. Trump pays up: $2M to charities as fine for foundation abuse 2019-12-10T05:00:00Z Critics say that the secretary of state’s office, which maintains the database, for too long acted merely as a pass-through for information from the courts to county elections officials. Iowa’s felon list includes police force, omits drug dealer 2019-12-05T05:00:00Z But we know that the Trump Organization includes hundreds of “pass-through” entities, the type of corporate structure that benefits from the new tax break. Opinion | Trump and Kushner could reap a pandemic windfall 2020-04-14T04:00:00Z “And now the data confirms that there wasn’t much pass-through.” Job Growth Gives the Economy an Upbeat Start to the Year 2020-02-07T05:00:00Z During the mock services, the runners kept getting backed up near the pass-through to the kitchen. The Jean-Georges Recipe for Restaurants 2019-10-17T04:00:00Z Lane took note of this “minor issue” but did not expect this to jeopardize the pass-through of the ECB’s policy stance. ECB's Lane plays down divisions after top skeptic quits board 2019-09-27T04:00:00Z The chef’s kitchen is equipped with powered windows that create a pass-through to an outside bar. Original TV ‘Hulk’ Lou Ferrigno buys compound near Pismo Beach 2019-09-13T04:00:00Z In fact, the Washington Post reported on Tuesday night that Attorney General Bill Barr is availing himself of that handy pass-through, booking a $30,000 Christmas party at the hotel. With 2020 looming, Donald Trump pushes his grift and corruption to the next level 2019-08-28T04:00:00Z At least one variant of Apple's system uses pass-through video — where cameras capture a video feed, then the headset composites digital objects onto it and displays the resulting images on a VR-like screen. Apple patent shows mixed reality headset that tracks your entire face 2019-07-23T04:00:00Z The sous chefs put one up on the pass-through and Vongerichten, Freedman and I followed it upstairs to a table of four. The Jean-Georges Recipe for Restaurants 2019-10-17T04:00:00Z At least one variant of its system uses pass-through video — where cameras capture a video feed, then the headset composites digital objects onto it and displays the resulting images on a VR-like screen. New Apple patent filing shows a mixed reality headset that tracks your whole face 2019-07-22T04:00:00Z “All of the other arts partners used us as a pass-through or as a center or as a collection point for all of the activities going on,” Lowell said. Alaska State Arts Council shuts down after funding loss 2019-07-16T04:00:00Z Senate Republicans later proposed a tax deduction instead of a special rate for income from pass-through businesses. National Federation of Independent Business, NFIB, loses its clout in Washington, D.C. 2019-06-10T04:00:00Z Campbell is a pass-through county, which means a large percentage of mineral production taxes are passed on to the state, earmarked for education. Tax collections uncertain amid Wyoming coal bankruptcies 2019-06-09T04:00:00Z But these days, California’s interior is a destination, not a pass-through. California’s long-overlooked Central Valley holds new allure for 2020 candidates 2019-06-04T04:00:00Z Proponents say taxing these so-called “pass-through” entities will impact wealthy business owners, a claim contested by business groups. Budget, tolls still unfinished as session adjournment nears 2019-06-02T04:00:00Z But most of the high-income taxpayers appeared, like Mr. Trump, to be business owners who received what is known as pass-through income. Decade in the Red: Trump Tax Figures Show Over $1 Billion in Business Losses 2019-05-07T04:00:00Z The Supreme also boasts an insulated cooler packet for drinks and and a reinforced strap pass-through to prevent wearing and tearing. Best New Golf Bags - Golf Digest 2019-05-07T04:00:00Z Some filings did get more complicated, particularly for pass-through corporations, but the net “tax compliance burden” overall on the individual side was $92.5 billion, which is $1.76 billion less than the previous year. GOP tax overhaul saves Americans 41 million hours of filing stress 2019-04-15T04:00:00Z Naturally, I charged all my devices and the battery each night, made easier by the River Bank’s pass-through charging feature. River Bank battery review: modular, powerful, and full of ports 2019-04-12T04:00:00Z He was eventually issued a pass-through penalty and finished 18th. NASCAR notebook: Harvick rallies from four laps down 2019-04-07T04:00:00Z In particular, it is pointing to a rally Trump held during the run-up to the Iowa caucuses -- during which he called for people to donate to veterans' charities, with the foundation acting as a pass-through. Trump owes restitution for using foundation for campaign purposes, NY AG claims 2019-03-16T04:00:00Z The foundation acted as a pass-through for people who heeded his call for donations. NY attorney general: Evidence shows Trump misused charity 2019-03-14T04:00:00Z Corporations, as well as small business owners who pay their business taxes as pass-through entities, are facing more complexities and higher out-of-pocket expenses, the National Taxpayers Union Foundation study concluded. GOP tax overhaul saves Americans 41 million hours of filing stress 2019-04-15T04:00:00Z He was a nose ahead of Blaney at the line and was given a pass-through penalty, and he spent the rest of the first segment working his way back through the field. Kyle Busch completes weekend swept in Arizona desert 2019-03-10T05:00:00Z The infraction earned a pass-through penalty, but Busch managed to stay on the lead lap through the end of the race’s second stage. NASCAR notebook: Speeding penalty costs Kyle Busch 2019-03-03T05:00:00Z The Washington-based Coolidge Reagan Foundation last week filed a complaint with the Federal Election Commission alleging that Ms. Ocasio-Cortez, her campaign and Brand New Congress PAC orchestrated pass-through payments to Mr. Roberts. Brand New Congress PAC payments to Alexandria Ocasio-Cortez’s boyfriend Riley Roberts scrutinized 2019-03-03T05:00:00Z Congressional Republicans agreed on the deficit-widening parts of tax reform, cutting the corporate income tax rate to 21 percent from 35 percent, reducing taxes on many “pass-through” businesses, and more. How America Learned to Stop Worrying and Love Deficits and Debt 2019-02-23T05:00:00Z Elsewhere in the code, a deduction for pass-through businesses that file their taxes as individuals is creating complexities. GOP tax overhaul saves Americans 41 million hours of filing stress 2019-04-15T04:00:00Z It is available for many sole proprietorships, partnerships and pass-through entities, such as S corporations. Small Businesses Have a New Tax Break, but There Are Many ‘Ifs’ 2019-02-12T05:00:00Z The new tax laws allow some business owners — those who are set up as so-called “pass-through” companies — to deduct 20 percent of their qualified business income. The 8 Most Common 2019 Tax Return Questions, Answered by Experts 2019-02-13T05:00:00Z Instead, the vast majority of individuals who stand to gain from the tax cuts are business owners and those who earn substantial income through pass-through entities. They’re Rich and They’re Mad About Taxes (Too Low!) 2019-02-12T05:00:00Z Then there was her Jan. 31 appearance on “The Late Show with Stephen Colbert,” which was unusually substantive for a late-night pass-through. On set with Ellen Page and the 'Umbrella Academy' cast, Netflix's next play in TV's superhero wars 2019-02-14T05:00:00Z It lowered tax rates for businesses and individuals, and it provided a break to self-employed people and those with so-called pass-through businesses, where income passes through the business to the owner’s personal tax returns. Smaller Tax Refunds Surprise Those Expecting More Relief 2019-02-13T05:00:00Z More than 90 percent of pass-through entities qualify for the deduction, said Mark Jaeger, director for tax development at TaxAct, a provider of tax filing software. Small Businesses Have a New Tax Break, but There Are Many ‘Ifs’ 2019-02-12T05:00:00Z The cases have a Lightning port on the bottom that supports data and audio pass-through in addition to charging. Apple’s new Smart Battery cases work great, but they aren’t for everybody 2019-02-01T05:00:00Z For pass-through businesses, by contrast, the net income flows directly to the owners’ personal returns and is only taxed once, at the owners’ individual rates. Trump Administration Sets Final Rules for New Business Tax Deduction 2019-01-18T05:00:00Z The deduction for so-called pass-through businesses was a central feature of the sweeping tax-cut legislation that President Trump signed at the end of 2017. Trump Administration Spells Out Who Wins and Loses From New Tax Break 2019-01-18T05:00:00Z Treasury on Friday released final regulations for a tax deduction of up to 20 percent for U.S. businesses organized as "pass-through entities," under President Trump's 2017 overhaul of the tax system. Walmart, CVS end prescription-drug impasse 2019-01-18T05:00:00Z The regulations detailing the new 20% deduction for pass-through business owners are of crucial importance to the operators of such entities, who range from mom-and-pop convenience store owners to private equity investors. IRS releases rules on 20% tax break for pass-through business owners 2019-01-18T05:00:00Z If the shutdown drags through February, he said, some states may have to lay off workers funded with federal pass-through dollars and other grant programs slated to lapse without permanent appropriations from Congress. States report sharp increase in unemployment claims by federal workers as shutdown approaches one month 2019-01-17T05:00:00Z Many pass-through businesses are small, but some large closely held businesses use this structure, too. Trump Administration Sets Final Rules for New Business Tax Deduction 2019-01-18T05:00:00Z At small stores, the average pass-through rate for non-taxed beverages such as diet soda and chocolate milk was 44 percent, while at supermarkets and superstores, it was 0 percent. Nearly 100 percent of Seattle’s soda tax is being passed on to consumers, new report estimates 2019-01-07T05:00:00Z About 30 million U.S. businesses are organized as pass-through entities, in which they pass profits through to their owners as personal income. Walmart, CVS end prescription-drug impasse 2019-01-18T05:00:00Z Some tactics capitalize on provisions in the law that provide benefits, such as a generous break for owners of pass-through entities such as partnerships, and a higher exemption amount for the estate tax. Want to cut your tax bill? Keep reading and then call your CPA 2018-12-23T05:00:00Z In total, Seattle — with pass-through state and federal dollars — spends about $90 million a year to help fight and prevent homelessness. Durkan and Constantine endorse consolidating ‘fragmented’ homelessness response 2018-12-19T05:00:00Z And she’s always reminding me that even though the president is a dirtbag, this is a great time to do business through a pass-through entity. Aminatou Sow’s Work Diary: ‘It’s Not a Dirty Word. I Want to Be Rich!’ 2018-11-29T05:00:00Z “Apple’s core argument has always been that any injury to consumers necessarily depends on developer pass-through decisions, since Apple does not set apps prices.” Justices to hear antitrust case over sale of iPhone apps 2018-11-26T05:00:00Z For motorists who travel Highway 101 between Los Angeles and points north, Thousand Oaks is a pass-through community of little note. California mass shooting shatters America's 'safest neighborhood' 2018-11-08T05:00:00Z The pass-through concept refers to business income flowing to the individual for tax purposes. Editorials from around Ohio 2018-11-05T05:00:00Z On level G-7, at least a half-dozen cars were parked in pass-through lanes rather than spaces, making it difficult for more than one car to get through. Once plentiful, parking at Wiehle-Reston Metro garage is scarce 2018-11-03T04:00:00Z In last year’s law, Congress created the 20% deduction for pass-through businesses, which pay taxes through their owners’ individual tax returns. What’s a Service Business? That’s Now a Multibillion-Dollar Tax Question 2018-10-16T04:00:00Z The 2018 numbers do not reflect a full year of effects from the Trump tax cuts, which also included cuts for individuals and owners of so-called pass-through corporations. Budget Deficit Jumps Nearly 17% in 2018 2018-10-15T04:00:00Z High-earning white taxpayers, for example, are more likely to own so-called pass-through companies like limited liability corporations, and pay taxes on their profits through the individual income tax code. White Americans Gain the Most From Trump’s Tax Cuts, a Report Finds 2018-10-11T04:00:00Z Arrange similar financing, properly present it to your County Commission, seek the same pass-through conduit for funds, then decide if there is any unfair advantage. Excerpts from recent South Dakota editorials 2018-10-04T04:00:00Z Tom and Beth both like to barbecue, so there’s a grill on the covered porch off the kitchen, with a pass-through sliding window. An Edmonds family’s forever home uses all the angles to capture brightness and sweeping views 2018-09-28T04:00:00Z Dubbed tax reform 2.0, the new House legislation centers around permanently extending the temporary tax cuts for individuals and so-called pass-through businesses that took effect Jan. 1. GOP's latest tax-cut bill won't pass, but it could roil midterms in high-tax states like California 2018-09-12T04:00:00Z Since the tax cuts were heavily slanted toward corporations and owners of so-called pass-through businesses, they were highly inequitable: the poorest sixty per cent of households enjoyed only very modest benefits. What’s Going On with the Economy? It’s the Stimulus, Stupid 2018-09-12T04:00:00Z The new law includes a special 20 percent deduction for pass-through income, subject to some limitations. White Americans Gain the Most From Trump’s Tax Cuts, a Report Finds 2018-10-11T04:00:00Z The clarification means that pass-through business owners now could use contributions to those types of tax-credit programs to reduce their federal tax liability in a way that individuals cannot. Some small business owners could avoid cap on state and local tax deduction after IRS clarifies new rules 2018-09-05T04:00:00Z By doing so, they’ll get around the income limits Congress created to bar them from a generous new tax break for owners of pass-through entities, who report the firms’ income on their individual tax returns. Rich professionals are using pension plans as a tax dodge | Produced by Advertising Publications 2018-08-31T04:00:00Z The states challenged the $839 million in pass-through charges as unlawful taxes on Medicaid programs. Louisiana attorney general: Health lawsuit could yield $172M 2018-08-23T04:00:00Z Because I’m a self-employed contractor, not a Washington Post or ProPublica employee, I apparently qualify for the 20 percent income exclusion for pass-through businesses that got put into last year’s tax law. How to cope with the Trumpublican tax bill 2018-08-17T04:00:00Z The pass-through break does not apply to high earners, like professional athletes, who get most of their money from salaries. White Americans Gain the Most From Trump’s Tax Cuts, a Report Finds 2018-10-11T04:00:00Z On Wednesday, the IRS clarified that so-called pass-through businesses, whose owners file taxes through the individual code, could take a full deduction for such contributions because they still qualify as a business expense. Some small business owners could avoid cap on state and local tax deduction after IRS clarifies new rules 2018-09-05T04:00:00Z In addition to lower tax rates, pass-through businesses like mine got a new deduction protecting 20% of our earnings. Congress, Fix This Tax-Reform Glitch 2018-08-16T04:00:00Z By doing so, they’ll get around the income limits Congress created to bar them from a generous new tax break for pass-through entity owners, who report the firms’ income on their individual tax returns. Rich business owners are using pension plans to stash money and get a tax break 2018-08-15T04:00:00Z But the calculations are much more complicated for pass-through businesses whose owners file through the individual code. Treasury says some banks are not financial-services firms, giving them a new tax break 2018-08-10T04:00:00Z The Republican architects of the tax plan and President Donald Trump portrayed the new pass-through tax break as a boon to Main Street businesses and entrepreneurs. Who’s in, out in small business tax break? It’s complicated 2018-08-09T04:00:00Z Treasury on Wednesday proposed rules for a new 20 percent income tax deduction for owners of businesses organized as pass-through entities, including rules to prevent the measure from becoming a tax loophole for wealthy Americans. Entertainment assets boosted earnings for Twenty-First Century Fox last quarter 2018-08-08T04:00:00Z On Wednesday, the Treasury Department issued a sprawling regulation outlining the types of companies and professionals eligible to qualify as “pass-through” entities and get the 20 percent tax deduction. Who Gets a New 20% Tax Break? The Treasury Dept. Speaks, and Trump May Save 2018-08-08T04:00:00Z “Doctors and lawyers got really annoyed when they were excluded from the pass-through deduction,” said Daniel Kravitz, president of retirement plan administrator Kravitz. Rich business owners are using pension plans to stash money and get a tax break 2018-08-15T04:00:00Z The groups said that after extensive discussion with lawmakers and staff last year about the matter, “we were assured repeatedly that S Banks would qualify” for the pass-through tax break. Treasury says some banks are not financial-services firms, giving them a new tax break 2018-08-10T04:00:00Z Before the tax law changes, the majority of pass-through owners were taxed at top individual tax rates, according to the Tax Foundation. Who’s in, out in small business tax break? It’s complicated 2018-08-09T04:00:00Z The rules are intended to provide everything pass-through owners need to comply with the Republican Tax Cuts and Jobs Act signed into law in December. Entertainment assets boosted earnings for Twenty-First Century Fox last quarter 2018-08-08T04:00:00Z Economists estimate that nearly 70 percent of pass-through income flows to the top 1 percent of American earners. Who Gets a New 20% Tax Break? The Treasury Dept. Speaks, and Trump May Save 2018-08-08T04:00:00Z These professionals may boost contributions, if possible, to try to take advantage of the pass-through deduction. Rich business owners are using pension plans to stash money and get a tax break 2018-08-15T04:00:00Z He couldn’t estimate a precise figure, but the Joint Committee on Taxation estimated in December that the pass-through deduction overall would reduce federal tax revenue by $415 billion through 2027. Treasury says some banks are not financial-services firms, giving them a new tax break 2018-08-10T04:00:00Z As part of its broad rewrite of U.S. tax rules, Congress created a 20% deduction for owners of a variety of pass-through businesses, which include limited liability companies, partnerships, so-called S corporations and sole proprietorships. Treasury Cracks Down on the ‘Crack and Pack’ 2018-08-08T04:00:00Z About 30 million U.S. businesses are organized as pass-through entities, according to the nonpartisan Tax Foundation. Entertainment assets boosted earnings for Twenty-First Century Fox last quarter 2018-08-08T04:00:00Z Ms. Batchelder said the narrow reading of the “reputation or skill” provision would allow tax breaks for wealthy owners of advertising agencies and other pass-through entities that trade largely on the abilities of their founders. Who Gets a New 20% Tax Break? The Treasury Dept. Speaks, and Trump May Save 2018-08-08T04:00:00Z Most U.S. businesses, including many small “Mom and Pop” firms, are organized as pass-through entities. U.S. Treasury proposes tax rules on pass-through businesses 2018-08-08T04:00:00Z But the new tax law increases the cash flow of certain pass-through entities — businesses where the taxes on the earnings are paid by the owner, not the company — in a way that raises their value. Should You Get a Divorce Now or Later? 2018-07-27T04:00:00Z While the law slashed the corporate tax rate permanently from 35 percent to 21 percent, its tax cuts for individuals and the millions of U.S. “pass-through” businesses expire in eight years. House Republicans seek more tax cuts as elections near 2018-07-24T04:00:00Z Brady said Tuesday he expects that making the individual and pass-through tax changes permanent would cost “in the ballpark” of $600 billion. GOP leadership releases new tax proposal that focuses on election, not fixing glitches in last year's law 2018-07-24T04:00:00Z Mexico, historically a pass-through county for Central Americans headed for the U.S., finds itself wanting to turn back the tide of immigrants who sometimes end up staying in Mexico. NATO leaders grapple with how to handle immigration, security 2018-07-11T04:00:00Z But pass-through business owners were given only temporary relief as part of the new law’s individual tax provisions, which are due to expire after 2025. U.S. Treasury proposes tax rules on pass-through businesses 2018-08-08T04:00:00Z That meant a pass-through penalty, and on his next trip down pit road, Bowyer sped again. NASCAR notebook: Bowyer disappointed despite late rally 2018-07-01T04:00:00Z The “pass-through” businesses pipeline their income to owners and other individuals, who then pay personal income tax on those earnings, not the corporate rate. House Republicans seek more tax cuts as elections near 2018-07-24T04:00:00Z The new law added other complexities, particularly for so-called pass-through businesses filing through individual returns. IRS Changes 1040 Tax Form, Even as Taxpayers Switch to Digital Filing 2018-06-29T04:00:00Z The new line 9 is the deduction for qualified business income, the 20% deduction for income earned by pass-through businesses such as partnerships and S corporations. The New 1040 Tax Form: It’s Shorter. But There Are More Forms to Fill Out 2018-06-28T04:00:00Z The pass-through deduction produces a tax rate of no more than 29.6 percent. U.S. Treasury proposes tax rules on pass-through businesses 2018-08-08T04:00:00Z The kitchen includes stainless-steel appliances and white cabinets with a large pass-through to the open dining room and living room. Two-bedroom, two-bath condo lists in Arlington for $375,000 2018-06-11T04:00:00Z So-called pass-through businesses, which file through the individual code, also got several breaks that reduce how much in taxes many of them pay. Businesses hiked spending after the tax bill, but the U.S. economy still awaits that promised big boost 2018-06-08T04:00:00Z It also actually charged faster than our main pick, offering 55W of power pass-through. The best USB-C hub for your new laptop 2018-06-01T04:00:00Z Ms. Nixon’s campaign called such a pass-through commonplace in the acting world, allowing her to pay professional expenses and set up a retirement account. Cynthia Nixon’s Tax Return Shows $1.3 Million in Earnings 2018-05-05T04:00:00Z Top earners in Hollywood are almost always independent contractors or owners of so-called pass-through entities; both will still be able to deduct those expenses. Trump’s tax cuts help his loudest critics in Hollywood (and hurt lower-income showbiz pros) 2018-05-03T04:00:00Z For natural-gas customers, the tax cut’s pass-through will help offset other rate filings that raise the monthly bill. Puget Sound Energy to pass on $96.5 million in federal-tax savings to customers Content 2018-04-30T04:00:00Z But to the extent there was a public discussion about the plan’s merits, one of the key controversies was over tax deductions for owners of “pass-through” businesses. New evidence shows critics of the Republican tax plan were right 2018-04-25T04:00:00Z Business owners across the country are puzzling through a new 20% tax deduction for pass-through businesses that was included in last year’s major overhaul of the U.S. tax code. Want a 20% Business Deduction? Here Are the Obstacles 2018-04-23T04:00:00Z In total, Seattle and King County — with pass-through state and federal dollars — spend more than $81 million a year on a homelessness-response system that touched more than 29,000 people last year. In King County’s fragmented homelessness system, calls for a change 2018-04-23T04:00:00Z A white car peeled out on the Mexican side and then sped out of the neighborhood; one soldier noticed that it was the car’s third pass-through that afternoon. On the Border With the National Guard: An ‘Extra Pair of Eyes and Ears’ 2018-04-11T04:00:00Z Senate Bill 1528 disconnects Oregon from a new federal provision that grants pass-through entities - including S corporations, LLCs and various business partnerships - an additional 20 percent deduction on state income taxes. Oregon governor to sign a tax bill 2018-04-08T04:00:00Z Senate Bill 1528 disconnects Oregon from a new federal provision that grants pass-through entities — including S corporations, LLCs and various business partnerships — an additional 20 percent deduction on state income taxes. Oregon governor to sign a tax bill 2018-04-08T04:00:00Z Another complication: The pass-through deduction expires at the end of 2025. Crack and Pack: How Companies Are Mastering the New Tax Code 2018-04-03T04:00:00Z The tax code overhaul is especially generous to real estate businesses and car dealerships, many of which are organized as “pass-through” companies. Florida lawmaker who helped craft new tax law stands to gain 2018-04-02T04:00:00Z They laugh often, such as when they remember the time someone ordered a pizza for them but the box wouldn’t fit through the rotating pass-through into the cloister. St. Louis County convent is like a place out of time 2018-04-02T04:00:00Z Chris Reeves, a partner in Bultra Properties, is confident in the number of residents and pass-through traffic on the westside to sustain their developments. Young homebuyers choosing other side of Mississippi River 2018-03-31T04:00:00Z Millions of American businesses pay taxes through the individual tax code, known in tax parlance as “pass-through” businesses. ‘That’s the game’: Tax planners look for loopholes amid uncertainty over new law 2018-03-19T04:00:00Z The break was created in part from political necessity, because pass-through owners are an important part of the Republican coalition and opposed cutting just the corporate tax rate. Crack and Pack: How Companies Are Mastering the New Tax Code 2018-04-03T04:00:00Z The bedrock of Trump’s personal fortune is real estate, and his company, the Trump Organization, is made up of about 500 pass-through entities, according to his lawyers. Florida lawmaker who helped craft new tax law stands to gain 2018-04-02T04:00:00Z “Our frustration, shared by physicians nationwide, remains patients’ restricted access to Omidria following its pass-through expiration on Jan. 1,” Demopulos said in a recent press release about the company’s financial performance. Benefits of lobbying evident for small drugmaker 2018-03-23T04:00:00Z The wide, ground-floor corridor, which once allowed anyone and everyone to cut through the building, will become a public pass-through once again. Equitable Building, Spur for Modern Zoning, Will Get a $50 Million Face-Lift 2018-03-20T04:00:00Z “It lowers tax rates for activities conducted through pass-through businesses, with arbitrary distinctions that invite abuse, adding another cubbyhole for imaginative tax planners and aggressive taxpayers.” ‘That’s the game’: Tax planners look for loopholes amid uncertainty over new law 2018-03-19T04:00:00Z Indeed, the Democrats could save several hundred billion dollars more, and reduce complexity, by repealing the new breaks for “pass-through” entities. Opinion | Democrats’ fix for the bad GOP tax law isn’t perfect — but it’s a big improvement 2018-03-15T04:00:00Z The 20% deduction is aimed at pass-through businesses, whose income is reported on their owners' personal tax returns. No one's sure who qualifies for this $415-billion tax deduction 2018-03-12T04:00:00Z Chamber of Commerce sent the Treasury Department 15 pages of detailed requests for clarification on how the law affects multinational corporations, mutual-fund investors and mom-and-pop pass-through entities. Tax law rushed through U.S. Congress includes host of glitches 2018-03-11T05:00:00Z Chamber of Commerce sent the Treasury Department 15 pages of detailed requests for clarification on how the law affects multinational corporations, mutual fund investors and mom-and-pop pass-through entities. G.O.P. Rushed to Pass Tax Overhaul. Now It May Need to Be Altered. 2018-03-11T05:00:00Z To make sure these pass-through businesses also got relief, the tax law created a new deduction for them on their business income. ‘That’s the game’: Tax planners look for loopholes amid uncertainty over new law 2018-03-19T04:00:00Z President Donald Trump signed the tax law in December, cutting tax rates on corporations, pass-through businesses and individuals. Tax Law Doesn’t Pay for Itself, Harvard Economists Find 2018-03-08T05:00:00Z The American Institute of CPAs asked for "immediate guidance" on the pass-through provision in a Feb. 21 letter to the IRS. No one's sure who qualifies for this $415-billion tax deduction 2018-03-12T04:00:00Z That includes questions over which businesses and what types of business income qualify for a new 20 percent deduction for pass-through entities, whose owners pay taxes on the companies’ profits through the individual code. Tax law rushed through U.S. Congress includes host of glitches 2018-03-11T05:00:00Z That includes questions over which businesses, and what types of business income, qualify for a new 20 percent deduction for so-called pass-through entities, whose owners pay taxes on the companies’ profits through the individual code. G.O.P. Rushed to Pass Tax Overhaul. Now It May Need to Be Altered. 2018-03-11T05:00:00Z Take a look at the convoluted new tax law, whose pass-through provisions arbitrarily benefit architects but not plumbers, and regular chefs but not celebrity chefs. Opinion | Republicans say they favor free markets. Yeah, right. 2018-03-01T05:00:00Z They are pass-through entities, meaning their tax liability is borne by the owners on their personal tax returns. Can You Get Rich From the New Tax Law by Becoming a Company? 2018-02-23T05:00:00Z Even some defenders of the tax overhaul find fault with the pass-through provision. No one's sure who qualifies for this $415-billion tax deduction 2018-03-12T04:00:00Z The new law creates ambiguities with a special deduction for some — but not all — so-called pass-through businesses, whose profits are distributed to owners and taxed under the individual code. Washington’s Fight Over Taxes Is Only Beginning 2018-02-23T05:00:00Z Those include capital gains from the stock market’s growth in 2017 and increased profitability of “pass-through” businesses whose income is mostly paid through quarterly tax payments. Arizona budget staff says surge in state revenue continues 2018-02-24T05:00:00Z Those include capital gains from the stock market’s growth in 2017 and increased profitability of “pass-through” businesses whose income is mostly paid through quarterly tax payments. Arizona budget staff says surge in state revenue continues 2018-02-23T05:00:00Z Rates were cut for pass-throughs, too, but not nearly as much, and provisions in the law, passed in late December, limit tax breaks for pass-through vehicles of certain types and sizes. Can You Get Rich From the New Tax Law by Becoming a Company? 2018-02-23T05:00:00Z But he cited the pass-through deduction as the "one big problem" that creates "an unworkable, unadministrable mess." No one's sure who qualifies for this $415-billion tax deduction 2018-03-12T04:00:00Z That provision allows some professionals, like architects, to claim a 20 percent deduction on income earned through a pass-through — but it doesn’t allow lawyers or accountants to claim it. Washington’s Fight Over Taxes Is Only Beginning 2018-02-23T05:00:00Z Instead of raising state taxes, the bill would block a new federal deduction - on a type of income called pass-through income - from automatically lowering how much Oregonians owe the state. Oregon Senate advances tax plan, heads to House 2018-02-23T05:00:00Z Instead of raising state taxes, the bill would block a new federal deduction – on a type of income called pass-through income – from automatically lowering how much Oregonians owe the state. Oregon Senate advances tax plan, heads to House 2018-02-23T05:00:00Z If you run a pass-through entity, he said, “just educate yourself and think about how it’s going to affect your 1040.” Can You Get Rich From the New Tax Law by Becoming a Company? 2018-02-23T05:00:00Z The provision in the new tax law was designed to ensure that farm cooperatives benefit from a new deduction for pass-through businesses, and was added days before the tax bill was signed in December. Tax Law Forces Revamps for Agriculture Firms 2018-02-15T05:00:00Z But the language as written leaves a gap for S corporations, which are pass-through entities that pay just one layer of tax. U.S. to Block Tax-Law Loophole on ‘Carried Interest’ 2018-02-14T05:00:00Z During the Obama administration, Republicans developed their own consensus around lower tax rates for individuals, corporations and so-called pass-through businesses that pay taxes through individual returns. The New Tax Law: The Path to the Tax Overhaul 2018-02-13T05:00:00Z “We view that as a pass-through cost and to the extent that the tax rate is going down, we are going to build that into the new rates.” As Utilities Move To Pass Tax Savings To Customers, Credit Concerns Arise 2018-02-07T05:00:00Z It was a “pass-through” contract, meaning the state amended an existing contract with another company, NTT Data, to require them to hire Coastal Cloud to do the work. Report criticizes contract awarded by former administration 2018-01-31T05:00:00Z The new law provides small pass-through businesses with a 20% tax deduction, helping them compete with big companies and government-dominated industries. The New Tax Law Should Spur Long-Term Growth, Too 2018-01-28T05:00:00Z So would ending the so-called Gingrich-Edwards loophole, which allows some pass-through owners to avoid paying their full payroll taxes. ‘Repeal and Replace’ the Trump Tax Cuts 2018-01-26T05:00:00Z Companies must start navigating complex rules imposing minimum taxes on foreign income, tax breaks for partnerships and other pass-through entities, faster deductions for capital spending and new limits on interest and operating-loss deductions. The Tax Law, Just One Month Old, Is Roaring Through U.S. Companies 2018-01-25T05:00:00Z The new law contains guardrails, designed to limit the pass-through deduction’s cost and prevent people from claiming a business tax break for what is really labor income. What Do a Plumber and a Celebrity Brand Have in Common? They Could Miss Out on a Big Tax Break 2018-01-19T05:00:00Z He said the “pass-through” contract was “tantamount to the commission of a fraud upon the Commonwealth.” Report criticizes contract awarded by former administration 2018-01-31T05:00:00Z Federal provisions such as the near-doubling of the standard deduction and the giveaway to pass-through entities will not only blow up federal deficits; they can also blow up state deficits. Opinion | The GOP tax law doesn’t just hurt blue states. It hurts everyone. 2018-01-18T05:00:00Z Banks will also benefit from the new 20% tax rate for income from so-called pass-through companies, and analysts are expecting a big boost to profits from the change in the long run. Goldman Sachs profits hit by Trump tax overhaul – but banks set to win in long run 2018-01-17T05:00:00Z The law includes a reduction in the corporate rate to 21 percent from a high of 35 percent last year, as well as a 20 percent deduction for income from pass-through companies. Banks Are Big Winners From Tax Cut 2018-01-16T05:00:00Z As part of a broader rewrite of U.S. tax rules, Congress created a new 20% deduction for owners of pass-through businesses, which include limited liability companies, partnerships, S corporations and sole proprietorships. What Do a Plumber and a Celebrity Brand Have in Common? They Could Miss Out on a Big Tax Break 2018-01-19T05:00:00Z That's the same deduction received by other pass-through businesses, which, unlike corporations, pay taxes through the individual code. Uber drivers, freelancers and other independent contractors are getting a tax cut – LA Times 2018-01-16T05:00:00Z The provision, added days before the tax bill was signed in December, was designed to make sure cooperatives benefit from a new deduction for pass-through businesses. USDA, Senators Vow to Change Farmer Cooperative Tax Provision 2018-01-12T05:00:00Z And that falls to under $1 trillion when excluding tax cuts for business income from so-called pass-through companies, which are taxed through the individual code. Trump Overstates Size of Tax Cuts in Speech to Farmers 2018-01-08T05:00:00Z One-third of all community banks are organized as pass-throughs, according to the Independent Community Bankers of America, which represents those firms and was among the groups pushing for a lower pass-through rate. Banks Are Big Winners From Tax Cut 2018-01-16T05:00:00Z Immigration and Customs Enforcement to serve as a pass-through for CoreCivic, which houses detainees of the federal agency at its prison in Milan. Official: Cibola County may be bankrupt by end of February 2018-01-04T05:00:00Z That’s because a provision in the tax law allows sole proprietors — along with owners of partnerships or other so-called pass-through entities — to deduct 20 percent of their revenue from their taxable income. Tax Law Offers a Carrot to Gig Workers. But It May Have Costs. 2017-12-31T05:00:00Z A provision in the new tax law allows sole proprietors — along with owners of partnerships or other pass-through entities — to deduct 20 percent of their revenue from their taxable income. Tax law may grow gig economy, as employees turn into contractors 2017-12-31T05:00:00Z Fine points of pass-through business income and the state-and-local-tax deduction are now the stuff of everyday small talk. With the New Tax Law, CPAs Enjoy Sudden Popularity 2017-12-28T05:00:00Z The bill, for example, lowers the taxes on so-called pass-through income, which is earned by partnerships and other types of businesses. In a Complex Tax Bill, Let the Hunt for Loopholes Begin 2017-12-27T05:00:00Z And treatment of pass-through income, the kind that applies to most Trump business, is dramatically lower in the new code. Editorial Roundup: Excerpts from recent editorials 2017-12-27T05:00:00Z Mr. Makarios said the pass-through provision would encourage even more building contractors to misclassify workers, allowing them to reduce their labor costs and underbid contractors who play by the rules. Tax Law Offers a Carrot to Gig Workers. But It May Have Costs. 2017-12-31T05:00:00Z That’s because a provision in the tax law allows sole proprietors — along with owners of partnerships or other pass-through entities — to deduct 20 percent of their revenue from their taxable income. Tax law may grow gig economy, as employees turn into contractors 2017-12-31T05:00:00Z The tax plan also benefits owners of “pass-through” businesses, who pay personal income tax on business earnings: It lets them deduct 20 percent of the first $315,000 in earnings. US industries can start counting their benefits from tax law 2017-12-26T05:00:00Z Here’s the situation: Mutual funds are “pass-through obligations.” Tax-overhaul bill bad news for fund investors 2017-12-23T05:00:00Z Leaving out pass-through businesses—partnerships, S corporations, sole proprietorships—would fracture the GOP. Analysis: How Consensus for Corporate Rate Cut Turned Into Partisan Tax Brawl 2017-12-22T05:00:00Z Trump conducts his business affairs through hundreds of “pass-through” companies whose income is taxed at the personal rate, not the corporate rate. Opinion | A sweetheart tax deal — for the Trumps 2017-12-21T05:00:00Z The Trump clan will rake in this fortune from “pass-through” deductions, estate tax giveaways and top-rate tax reductions all because of this Republican tax cut. Opinion | The stench of Trump’s self-dealing 2017-12-21T05:00:00Z The pass-through provision will help Esther Novis, who owns the Young Scientists Club, a company in Jamestown, Rhode Island, that sells science kits and other toys that encourage children to dabble in science. US industries can start counting their benefits from tax law 2017-12-26T05:00:00Z The *good* news is that all those sick kids who also have pass-through LLC’s are going to see a very very sweet tax cut. Analysis | The Daily 202: 10 reasons Democrats think the tax bill will be a political loser for Trump’s GOP in the midterms 2017-12-21T05:00:00Z The last-minute addition to the tax bill extends the tax benefits for pass-through businesses to commercial real estate companies with few employees. Bob Corker: I have ‘newfound empathy’ for Trump’s complaints about ‘fake news’ 2017-12-21T05:00:00Z At the last minute, however, the Senate wrote into the final bill a 20 percent deduction for pass-through income. Opinion | A sweetheart tax deal — for the Trumps 2017-12-21T05:00:00Z Major planks of the legislation, including a deduction for the kind of “pass-through” business Trump is known for, explicitly provide an advantage to owners of companies with highly valued assets but few employees. Trump stands to save millions under new tax measure, experts say 2017-12-20T05:00:00Z The tax overhaul also provides a break to owners of pass-through businesses, whose profits are taxed through the individual code, and lowers the top individual rate to 37 percent, down from 39.6 percent. With Tax Overhaul, Trump Fulfills a Campaign Promise and Flexes Republican Muscle 2017-12-20T05:00:00Z Will the new tax rules for pass-through entities affect REITs and their shareholders? The commercial property industry in 'good place' after tax law, analyst says 2017-12-20T05:00:00Z First, owners of so-called pass-through businesses, whose profits flow directly onto the tax-returns of their shareholders, will receive a large tax cut. Tax reform has passed. What now? 2017-12-20T05:00:00Z At first, senators sought to limit this sweetheart deal to companies with large numbers of employees or high payrolls — unlike Trump’s pass-through businesses, which are mostly paper entities. Opinion | A sweetheart tax deal — for the Trumps 2017-12-21T05:00:00Z Under existing law, pass-through owners pay the individual income tax rate on those profits, not the corporate rate. Tax bill's 'pass-through' rule will aid wealthy, not workers: critics 2017-12-20T05:00:00Z ‘This was a provision that we have fought for, we thought was important and is important to the ultimate pass-through approach.’ Analysis | The Daily 202: Why a Louisiana GOP senator keeps bringing down Trump judicial nominees 2017-12-19T05:00:00Z Yes, it will reduce the effective tax rate for those folks who own real estate in a pass-through entity, which is most commercial real estate. The commercial property industry in 'good place' after tax law, analyst says 2017-12-20T05:00:00Z The tax outlook for people with “pass-through” business income is a little simpler now than it was before. What the Tax Bill Means for Pass-Through Business Owners 2017-12-19T05:00:00Z The House wanted to dramatically slash the pass-through rate across the board, but the Senate initially balked. Opinion | A sweetheart tax deal — for the Trumps 2017-12-21T05:00:00Z Under the Republican bill, the corporate rate would be slashed to 21 percent, while the top individual income tax rate, which some pass-through business owners pay, would be 37 percent. Tax bill's 'pass-through' rule will aid wealthy, not workers: critics 2017-12-20T05:00:00Z The new plan creates a deduction for owners of businesses organised as pass-through entities - a favourite structure of property firms in the US, including the president's business, the Trump Organisation. US tax bill: Winners and losers 2017-12-19T05:00:00Z First, they lowered the marginal rate of federal income taxes so people at the top benefit from that and the new pass-through rules. The commercial property industry in 'good place' after tax law, analyst says 2017-12-20T05:00:00Z Republicans are also cutting taxes for pass-through businesses, the partnerships, S corporations and sole proprietorships that pay taxes on their owners’ individual tax returns. House Passes GOP Tax-Overhaul Bill 2017-12-19T05:00:00Z That includes income earned by pass-through businesses such as partnerships and S-corporations that pay taxes on individual returns. Middle Class to Get 23% of Tax Cuts for Individuals Under GOP Bill 2017-12-19T05:00:00Z To address the disparity, Republicans included tax relief for pass-through owners in their bill, allowing them to deduct 20 percent of their pass-through business income. Tax bill's 'pass-through' rule will aid wealthy, not workers: critics 2017-12-20T05:00:00Z In large part, that is because of a provision cutting taxes for the owners of pass-through entities. Corker Says He Faced ‘Tough’ Decision in Supporting Republican Tax Bill 2017-12-18T05:00:00Z Hatch also defended the provision, saying it combined elements of the House and Senate versions of the bill and provided fairness between the breaks that other corporations would receive with those for pass-through companies. Last-minute real estate perk in tax plan prompts blowback for Corker 2017-12-18T05:00:00Z “To the contrary, virtually all the concerns you had raised in the past about the treatment of pass-through businesses in tax reform were to voice skepticism about the generosity of various proposals under consideration.” Republicans have tax bill victory in sight; Democrats try to chip away at support 2017-12-18T05:00:00Z Soon, all Americans will demand the right to transform themselves into “pass-through” legal entities. Opinion | Republicans are joining a festival of corruption 2017-12-17T05:00:00Z Under the Republican bill, the corporate rate would be slashed to 21 percent, while the top individual income tax rate, which some pass-through business owners pay, would be 37 percent. Tax bill's 'pass-through' rule will aid wealthy, not workers: critics 2017-12-20T05:00:00Z He said Mr. Corker had wanted a less generous pass-through exemption than had been included. Corker Says He Faced ‘Tough’ Decision in Supporting Republican Tax Bill 2017-12-18T05:00:00Z With the new provision, Republicans ditched that effort, allowing lower rates for all pass-through firms, regardless of the likelihood of it boosting job creation. Last-minute real estate perk in tax plan prompts blowback for Corker 2017-12-18T05:00:00Z “The conspiratorial speculation about Corker’s real estate pass-through holdings seems thin to me,” said Scott Greenberg, a tax analyst at the conservative Tax Foundation. Republicans have tax bill victory in sight; Democrats try to chip away at support 2017-12-18T05:00:00Z The tax breaks for pass-through firms such as sole proprietorships and partnerships expire after 2025. GOP Tax Bill Would Set Up Years of Challenges 2017-12-18T05:00:00Z To address the disparity, Republicans included tax relief for pass-through owners in their bill, allowing them to deduct 20 percent of their pass-through business income. Tax bill's 'pass-through' rule will aid wealthy, not workers: critics 2017-12-20T05:00:00Z For small businesses, there is a 20 percent deduction that applies to the first $315,000 of joint income for “pass-through” companies that file their taxes as individuals. Marco Rubio, Bob Corker swing tax reform confidence in Senate 2017-12-17T05:00:00Z But nearly all of the more than 500 companies listed in Trump’s past financial disclosures, including the Trump Organization, are structured as pass-through entities. Last-minute real estate perk in tax plan prompts blowback for Corker 2017-12-18T05:00:00Z During debate on the bill, Inhofe proposed an amendment that would allow a tax deduction for all businesses structured as pass-through entities, including trusts, which were excluded from the original Senate bill that passed. Republicans have tax bill victory in sight; Democrats try to chip away at support 2017-12-18T05:00:00Z If they are allowed to expire, a large gap would open up between the new permanent 21% corporate tax rate and top pass-through rates, which could reset near 40%. GOP Tax Bill Would Set Up Years of Challenges 2017-12-18T05:00:00Z Under existing law, pass-through owners pay the individual income tax rate on those profits, not the corporate rate. Tax bill's 'pass-through' rule will aid wealthy, not workers: critics 2017-12-20T05:00:00Z The bill would cut the corporate income tax rate to 21% from 35% and create a 20% income tax deduction for owners of “pass-through” businesses, such as partnerships and sole proprietorships. Republicans expect to pass tax bill to benefit wealthy Americans this week 2017-12-17T05:00:00Z Even before the pass-through deduction was added, many commercial real estate investors were celebrating the tax changes. Last-minute real estate perk in tax plan prompts blowback for Corker 2017-12-18T05:00:00Z The benefits of lower rates on pass-through income will extend to Mr. Trump and Mr. Kushner’s partners at real estate investment trusts as well. The Winners and Losers in the Tax Bill 2017-12-16T05:00:00Z It consists of about 500 such “pass-through” entities, according to the president’s lawyers. A look at some winners and losers under the GOP tax plan 2017-12-16T05:00:00Z Much attention is being given to the reduced rate to businesses structured as “pass-through entities,” which means that the firm’s earnings pass through to the owner’s tax return. Why Some Tax Strategies Should Wait Until Next Year 2017-12-15T05:00:00Z For small businesses, there is a new 20 percent deduction that applies to the first $315,000 of joint income for so-called “pass-through” companies that file their taxes as individuals. Republicans unveil tax-cut package 2017-12-15T05:00:00Z It would also lower taxes for “pass-through” businesses, which include law firms and hedge funds. Policies helping the rich get richer and the poor poorer, report says 2017-12-15T05:00:00Z The bill allows a new 20% income deduction for so-called pass-through businesses, including mom-and-pop shops but also bigger firms that organize as sole proprietors, as Trump does. Republicans finish revised tax bill amid GOP infighting before next week's vote 2017-12-15T05:00:00Z The final bill also appears to specifically benefit the real estate sector, the bedrock of the Trump family’s wealth, with benefits for depreciating the value of property held by pass-through companies. A look at some winners and losers under the GOP tax plan 2017-12-16T05:00:00Z Among the intentional changes, for example, are new rates and rules for pass-through businesses. Opinion | A feast for regulatory parasites 2017-12-14T05:00:00Z They say they set up an S-Corporation — what's known in the business world as a “pass-through entity” — so their income from the church and day-care is “passed through” to their individual tax rate. Analysis | Trump chose five families to show how the tax bill benefits them. Their stories show the reality is complicated. 2017-12-14T05:00:00Z Mr. Johnson held out on supporting the initial version of the Senate tax bill until it gave more generous tax breaks to so-called pass-through businesses, whose owners pay taxes on profits through the individual code. Republican Tax Bill Faces New Uncertainty Ahead of Expected Vote 2017-12-14T05:00:00Z Negotiators agreed to keep the Senate’s approach to provide a tax deduction for so-called pass-through companies, whose owners pay taxes on profits through the individual code. Republican Tax Bill in Final Sprint Across Finish Line 2017-12-13T05:00:00Z Homeowners will be hurt by new limits on the deductibility of interest payments; but landlords, meanwhile, will benefit from new breaks for pass-through companies, argues a Bloomberg analysis. Opinion | Voters will remember the Republicans who made this mess 2017-12-12T05:00:00Z At issue are individual rates, brackets and changes to the treatment of so-called pass-through businesses, as well as the repeal of many popular write-offs and deductions. Republican leaders still hammering out differences on tax bill, with final votes expected next week 2017-12-12T05:00:00Z Under the Trump plan, pass-through businesses get a substantial reduction in taxes. Analysis | Trump chose five families to show how the tax bill benefits them. Their stories show the reality is complicated. 2017-12-14T05:00:00Z The corporate tax rate is expected to fall from 35% to about 20%, its lowest in more than 75 years and considerably less than what pass-through taxpayers are likely to face. As businesses rush to exploit GOP tax cuts, government revenue may shrink more than expected 2017-12-10T05:00:00Z Although he and others described the beneficiaries of the pass-through rate as primarily small businesses, nonpartisan tax experts say it mainly benefits the top 1 percent of earners. As tax plan gained steam, GOP lost focus on the middle class 2017-12-09T05:00:00Z Look for a wave of promotions as staff lawyers on salary suddenly turn into partners to qualify for the 23 percent deduction the Senate bestowed on pass-through businesses. GOP proposing big departure: same income, different tax rates 2017-12-09T05:00:00Z Income from businesses set up as “pass-throughs” would be taxed less, and the Trump Organization extensively uses the pass-through business design. Opinion | Trump is set to release his health records. Why not his taxes? 2017-12-08T05:00:00Z Republicans must also bridge differences on taxes for corporate and pass-through businesses, top earners, inheritances, individual tax brackets and repeal of the Obamacare individual health insurance mandate. House tax positions begin to emerge ahead of talks with Senate 2017-12-05T05:00:00Z Analysts also see the pass-through provisions as particularly susceptible to workarounds and manipulation. As businesses rush to exploit GOP tax cuts, government revenue may shrink more than expected 2017-12-10T05:00:00Z What about all the LLCs he owns that will now allow him to pass-through millions of dollars of income to himself at a much lower tax rate than you're probably paying. How New Yorkers Would Lose Under the Republican Tax Bill 2017-12-04T05:00:00Z At the same time, an unrelated rule that closes a loophole affecting highly paid corporate executives will have the effect of allowing pass-through corporations — but not traditional corporations — to deduct compensation over $1 million. GOP proposing big departure: same income, different tax rates 2017-12-09T05:00:00Z House and Senate Republicans also face potential sticking points over how their bills treat so-called pass-through enterprises, top earners, the estate tax on inheritances and international tax policy for corporations. House, Senate Republicans face challenge over corporate AMT tax 2017-12-04T05:00:00Z Republicans must also bridge differences on taxes for corporate and pass-through businesses, top earners, inheritances, individual tax brackets and repeal of the Obamacare individual health insurance mandate. House tax positions begin to emerge ahead of talks with Senate 2017-12-05T05:00:00Z The GOP Senate tax plan would slightly lower the maximum individual tax rate to 38.5%, and would provide a special 23% deduction on qualifying pass-through income. As businesses rush to exploit GOP tax cuts, government revenue may shrink more than expected 2017-12-10T05:00:00Z The two bills take markedly different approaches to the taxation of pass-through business income, with the House bill providing a much larger tax cut. Another delicate challenge for Republicans: Reconciling House and Senate tax bills 2017-12-03T05:00:00Z Both bills provide deep, permanent cuts in the corporate tax rate, new tax reductions for pass-through businesses such as partnerships and temporary breaks for middle-income families. Passage of Senate Tax Bill Puts R&D Tax Credit in Doubt 2017-12-04T05:00:00Z House and Senate Republicans also face potential sticking points over how their bills treat so-called pass-through enterprises, top earners, the estate tax on inheritances and international tax policy for corporations. House, Senate Republicans face challenge over corporate AMT tax 2017-12-04T05:00:00Z It has more generous treatment for so-called “pass-through” firms. The Senate passes a tax bill 2017-12-02T05:00:00Z For pass-through owners in the highest tax bracket, that means their effective tax rate would be a little less than 30%. As businesses rush to exploit GOP tax cuts, government revenue may shrink more than expected 2017-12-10T05:00:00Z The most delicate discussions will probably take place over how to tax so-called “pass-through” businesses. Another delicate challenge for Republicans: Reconciling House and Senate tax bills 2017-12-03T05:00:00Z One of the bill’s biggest windfalls for the wealthy — cutting taxes on income received through so-called pass-through entities like partnerships, popular with real estate developers — got even more generous. Tax Bill Offers Last-Minute Breaks for Developers, Banks and Oil Industry 2017-12-02T05:00:00Z Both plans seek to lower taxes on pass-through entities – businesses that are taxed at the individual rate rather than the corporate rate. What will feature in the final version of the Republican tax plan? 2017-12-02T05:00:00Z “I appreciate the Senate leadership’s willingness to work to close the gap between pass-through businesses and C corporations,” Johnson said. Senate GOP tax bill passes in major victory for Trump, Republicans 2017-12-01T05:00:00Z The cost of the pass-through tax cuts envisioned by the House is about $600 billion over 10 years, while the congressional Joint Committee on Taxation estimates it at $340 billion for the Senate plan. As businesses rush to exploit GOP tax cuts, government revenue may shrink more than expected 2017-12-10T05:00:00Z Senator Ron Johnson demanded and won amendments to further ease the tax burden on “pass-through” businesses. How McConnell kept Republicans in line to win Senate tax bill 2017-12-02T05:00:00Z Investments in mortgages held by real estate investment trusts would be able to take advantage of the lower pass-through rate instead of being taxed at ordinary income rates, which are higher. Tax Bill Offers Last-Minute Breaks for Developers, Banks and Oil Industry 2017-12-02T05:00:00Z The Senate tax plan allows owners of pass-through entities to deduct 23% of their business income, up from 17.4% in the original bill. What will feature in the final version of the Republican tax plan? 2017-12-02T05:00:00Z Johnson retains partial ownership in one such “pass-through” business, and the issue has been a key concern. Senate GOP tax bill passes in major victory for Trump, Republicans 2017-12-01T05:00:00Z In creating separate tax calculations for active and passive pass-through owners, the House bill is even more complicated than the Senate’s, undercutting a key aim of tax reform, to simplify an extremely complex tax code. As businesses rush to exploit GOP tax cuts, government revenue may shrink more than expected 2017-12-10T05:00:00Z Senator Ron Johnson demanded and won amendments to further ease the tax burden on “pass-through” businesses. How McConnell kept Republicans in line to win Senate tax bill 2017-12-02T05:00:00Z Lawmakers also included a more generous tax break for companies organized as pass-through entities, a provision needed to win the support of Mr. Johnson and Senator Steve Daines of Montana. Republican Tax Bill Is Set to Clear the Senate 2017-12-01T05:00:00Z House measure taxes many of the pass-through businesses at 25 percent, plus creates a 9 percent rate for the first $75,000 in earnings for some smaller pass-throughs. Highlights of Senate, House GOP bills to overhaul tax code 2017-12-01T05:00:00Z Senate GOP leaders had proposed allowing pass-through owners to deduct 17.4 percent of their income from their taxes and then pay taxes on the remaining income. Senate GOP tax bill passes in major victory for Trump, Republicans 2017-12-01T05:00:00Z Key to winning over Republican senators Ron Johnson of Wisconsin and Steve Daines of Montana was an agreement to expand tax cuts for millions of businesses known as “pass-through entities”. 'We have the votes': Senate Republicans set to pass sweeping overhaul of US tax code 2017-12-01T05:00:00Z Mr. Johnson and Mr. Daines had initially withheld support for the bill, saying they wanted to see more benefits for “pass-through” companies that file their taxes as individuals. Steve Daines, Ron Johnson announce support for Senate tax-cut bill 2017-12-01T05:00:00Z Several of the changes, most notably the property tax break and the additional deduction for pass-through businesses, combined to add several hundred billion dollars to the cost of the bill. Republican Tax Bill Is Set to Clear the Senate 2017-12-01T05:00:00Z Under this bill, most pass-through businesses wouldn't have to pay tax on 17.4 percent of their income. Analysis | What is in the Senate’s massive tax bill — and what could change 2017-11-30T05:00:00Z Many wealthy taxpayers will also benefit from the lower rates on pass-through income, since such income accrues overwhelmingly to the wealthiest taxpayers. Trump Says G.O.P. Tax Bill Won’t Benefit Him. That’s Not True. 2017-11-30T05:00:00Z U.S. intelligence agencies have identified Assange as a pass-through for Russian intelligence and an asset used by Russian President Vladimir Putin during last year’s election. Trump pal: Radio host ‘confirmed’ Wikileaks’ Clinton promise 2017-11-30T05:00:00Z In a significant concession, Republicans were planning to sweeten the tax treatment for so-called pass-through businesses by bolstering a tax deduction for owners of those businesses. Senate Votes to Begin Debate on Tax Overhaul 2017-11-29T05:00:00Z Late Wednesday, leaders reached an agreement with Johnson to increase the 17.4% income deduction for pass-through businesses to 20%, which helped bring him on board for the procedural vote. Senate Republicans advance tax bill toward vote later this week, but changes are still being made – LA Times 2017-11-29T05:00:00Z Other really large pass-through businesses would have a limit on how much they can deduct. Analysis | What is in the Senate’s massive tax bill — and what could change 2017-11-30T05:00:00Z All remain eligible for the lower pass-through rate. Trump Says G.O.P. Tax Bill Won’t Benefit Him. That’s Not True. 2017-11-30T05:00:00Z A wealthy plastics company owner, Johnson wants more tax breaks for so-called pass-through businesses. These eight senators will decide tax reform. Here's what they are concerned about 2017-11-29T05:00:00Z The current Senate plan allows pass-through owners to deduct 17.4 percent of business income as a way of lowering their tax rates. Senate Votes to Begin Debate on Tax Overhaul 2017-11-29T05:00:00Z Research by a University of Chicago economist found that 70 percent of pass-through income goes to the top 1 percent of the country’s earners. Analysis | The Daily 202: Trump keeps giving in-kind contributions to Elizabeth Warren’s 2020 campaign-in-waiting 2017-11-28T05:00:00Z Johnson wants “pass-through” companies to be treated more like other corporations that are seeing their rates reduced from 35 percent to 20 percent under the GOP legislation. No feeling of party loyalty for Johnson, a key Senate holdout for the GOP tax bill 2017-11-28T05:00:00Z Not only that, but rental income, royalty payments and licensing fees — some of the president’s major sources of income — get especially favorable treatment under new rates for pass-through income. Trump Says G.O.P. Tax Bill Won’t Benefit Him. That’s Not True. 2017-11-30T05:00:00Z The Senate bill cuts the top corporate tax rate to 20 percent, phases out the alternative minimum tax for both individuals and businesses, and creates more favorable tax treatment for so-called pass-through businesses. Republican Victory May Rest Once Again With McCain, This Time on Taxes 2017-11-28T05:00:00Z Mr. Johnson objected to the bill on the grounds that it did not do enough to help so-called pass-through businesses, which pass their income on to their owners. Republicans Clear Major Hurdle as Tax Bill Advances 2017-11-28T05:00:00Z Senator Ron Johnson, a Republican on the committee, indicated on Monday that he would vote against the measure if his concerns over how the plan treats certain businesses known as “pass-through entities” are not addressed. Top Democrats snub Trump meeting after president says 'I don't see a deal' 2017-11-28T05:00:00Z Johnson wants a better deal for so-called pass-through enterprises that include small businesses. Senate tax drama intensifies as bill faces key panel vote 2017-11-28T05:00:00Z In both the House and Senate legislation, only certain kinds of income are eligible for the lower pass-through rates. Trump Says G.O.P. Tax Bill Won’t Benefit Him. That’s Not True. 2017-11-30T05:00:00Z Or consider the so-called “guardrails” intended to prevent workers from self-incorporating and taking advantage of the new preferential rate on pass-through income. Opinion | Why are Republicans in such a rush to pass tax reform? To outrun the truth. 2017-11-27T05:00:00Z At the heart of the debate is whether to more favorably treat small businesses and other so-called pass-through entities — businesses whose profits are distributed to their owners and taxed at rates for individuals. Senators Scramble to Advance Tax Bill That Increasingly Rewards Wealthy 2017-11-27T05:00:00Z The House and Senate tax plans both slash the corporate tax rate from 35 percent to 20 percent and create new benefits for smaller “pass-through” companies that pay their taxes at often higher individual rates. Republican Senate tax cut bill scaring off some lawmakers 2017-11-27T05:00:00Z Johnson wants a better deal for so-called pass-through enterprises that include small businesses. Senate tax drama intensifies as bill faces key panel vote 2017-11-28T05:00:00Z Possible changes to the version that emerged from the Senate Finance Committee include a bigger tax break for pass-through firms such as partnerships that pay business taxes through their owners’ individual returns. Senators Seek Changes to Tax Bill as Busy Week Kicks Off 2017-11-27T05:00:00Z To that end, all kinds of possible changes – ranging from pass-through deductions to property-tax changes – are under consideration. Republican tax plan imposes 'large, harmful effects on the poor' 2017-11-27T05:00:00Z Seventy percent of pass-through income flows to the top 1 percent of American earners, according to research by Owen Zidar, an economist at the University of Chicago’s Booth School of Business. Senators Scramble to Advance Tax Bill That Increasingly Rewards Wealthy 2017-11-27T05:00:00Z The House and Senate have very different provisions right now for pass-through businesses. Analysis | Will your taxes go up or down? The five biggest questions on the GOP plan 2017-11-20T05:00:00Z Another matter under scrutiny is how the Senate bill treats small businesses and other so-called pass-through entities, whose owners pay taxes on profits through the individual tax code. After House Vote on Taxes, Spotlight Shifts to Undecided Senators 2017-11-20T05:00:00Z They also provide new incentives for smaller “pass-through” companies that file as individuals. Senate Republicans voice hesitations on tax reform bill 2017-11-20T05:00:00Z The proposed code specifically names lawyers, doctors, athletes and performers — all of whom work for a living — as ineligible for the lower pass-through rate. A Tax Loophole for the Rich That Just Won’t Die 2017-11-09T05:00:00Z The pass-through fight is the first skirmish in what lawmakers and lobbyists expect will be a frenzied week, which Republican leaders hope will produce the first major legislative victory of the Trump-era for their party. Senators Scramble to Advance Tax Bill That Increasingly Rewards Wealthy 2017-11-27T05:00:00Z But the details matter: Are all the benefits going to a handful of super wealthy pass-through companies such as hedge funds and law firms, or are mom-and-pop firms benefiting, too? Analysis | Will your taxes go up or down? The five biggest questions on the GOP plan 2017-11-20T05:00:00Z The House bill would create a new 25 percent tax rate for what it refers to as “pass-through” businesses, for a portion of the business net income that passes through to the owners. How Could a Tax Change Affect You? This Is What the Senate and House Propose 2017-11-10T05:00:00Z House lawmakers created a new 25 percent tax for so-called pass-through businesses — sole proprietorships, partnerships and S corporations that currently pay taxes at the individual rate of their owners. House and Senate Have Big Differences to Bridge on Tax Plans 2017-11-09T05:00:00Z Mr. Fleischer argues that the proposed tax bill — by slashing the corporate and pass-through tax rates and preserving the lower rate for capital gains — already heavily favors risk taking and investment. A Tax Loophole for the Rich That Just Won’t Die 2017-11-09T05:00:00Z Ditch the pass-through break, the one that taxes income of partnerships and other businesses organized in forms other than corporations at a rate lower than it taxes wages. Opinion | Republicans Wonder How to Make the Rich Richer 2017-11-09T05:00:00Z Already, though, Apple is not making pass-through payments to its contract manufacturers for Qualcomm royalty payments. How Qualcomm Became Vulnerable to a Takeover Bid 2017-11-07T05:00:00Z The organization’s model does not yet fully account for the tax bill’s treatment of so-called pass-through income, which is business income that is taxed at the individual rate under current law. Republican Plan Would Raise Taxes on Millions 2017-11-06T05:00:00Z The Senate takes a different approach, creating a new deduction for pass-through businesses along with other incentives to promote investment. House and Senate Have Big Differences to Bridge on Tax Plans 2017-11-09T05:00:00Z However, Mr. Brady would likely benefit from the bill, to some extent, through his pass-through business TB12 LLC, which sells nutritional supplements online and operates a sports therapy center at the Patriots’ practice facility. Republican Tax Rewrite Helps Some Millionaires but Hurts Others 2017-11-06T05:00:00Z Crucial provisions governing arcane but crucial matters like carried interest, step-up in basis, pass-through corporations and passive investments are inherently opaque. Opinion | Republicans Wonder How to Make the Rich Richer 2017-11-09T05:00:00Z They want taxpayers to be able to deduct about a fifth of their pass-through profits from their taxable income, giving a tax-break to firms of all sizes. So called “pass through” firms may soon get a big tax cut 2017-11-16T05:00:00Z Mr. Johnson is mainly concerned with the relative treatment of corporations compared with so-called “pass-through” businesses... A Solution for Ron Johnson 2017-11-16T05:00:00Z Johnson complained the bills were more generous to publicly traded corporations than to so-called pass-through entities. House Republicans await audience with Trump on tax overhaul 2017-11-16T05:00:00Z The bill delivers large breaks to high-earning owners of certain businesses, known as pass-through entities, which comprise most of Mr. Trump’s business empire, and to heirs of large estates, such as Mr. Trump’s children. Republican Tax Rewrite Helps Some Millionaires but Hurts Others 2017-11-06T05:00:00Z Senate Republicans also are seeking to deliver expanded benefits to “pass-through” firms that send profits to their owners to be taxed as individual income. Senate GOP changes tax bill to add Obamacare mandate repeal, make individual income cuts expire 2017-11-14T05:00:00Z But those changes, as well as reforms to help lower costs for so-called pass-through businesses that pay taxes through the individual code, would expire in eight years to avoid adding to the deficit. Senate plan would make individual tax breaks temporary while corporate cuts would be permanent 2017-11-15T05:00:00Z Hatch’s Senate plan would also expand access to deductions for so-called “pass-through” businesses and increase the child tax credit to $2,000 from the earlier proposed $1,650. Senate Republicans add Obamacare gamble to tax plan 2017-11-15T05:00:00Z While details of the House and Senate bills differ, many pass-through owners would owe more than 20 percent in taxes for much of their income. House Republicans await audience with Trump on tax overhaul 2017-11-16T05:00:00Z Another provision in the bill, spotted by a team of New York University tax law experts on Sunday, appears to allow pass-through owners to continue deducting their state and local income taxes paid. Republican Tax Rewrite Helps Some Millionaires but Hurts Others 2017-11-06T05:00:00Z The Senate’s plan for taxing pass-through businesses such as partnerships and S corporations departs from the House approach. Critics Hit GOP Tax Plan for Small Businesses, Partnerships, Developers 2017-11-14T05:00:00Z Both bills offer big tax cuts for income from “pass-through” corporations — such as the Trump Organization. Opinion | If the tax bill is so great, why does the GOP keep lying about it? 2017-11-13T05:00:00Z Hatch’s Senate plan would also expand access to deductions for so-called “pass-through” businesses and increase the child tax credit to $2,000 from the earlier proposed $1,650. Senate Republicans add Obamacare gamble to tax plan 2017-11-15T05:00:00Z But in many ways, this concoction makes the code even more complex with all its special provisions for “pass-through” income and the like. Opinion | Trump’s real constituency isn’t the white working class at all 2017-11-12T05:00:00Z The bill would cap pass-through taxes for “passive” owners such as Trump, who don’t actively work for the company, at 25 percent — a 15 percentage point savings virtually overnight. The many ways President Trump would benefit from the GOP’s tax plan 2017-11-10T05:00:00Z The Senate plan would continue taxing pass-through businesses at the individual rate that would apply to the owner, with a top proposed rate of 38.5%. Here are the 5 major differences between the House and Senate versions of the GOP tax plan 2017-11-10T05:00:00Z The bill would reform how the federal government taxes “pass-through” income from certain privately held companies — companies of the sort that Mr. Trump used extensively in his real estate business. Opinion | Trump says the GOP tax plan would make him a ‘big loser.’ Prove it. 2017-11-09T05:00:00Z Earlier versions of the bill established a new 25 percent rate for income from “pass-through” firms that send their earnings to their owners to be taxed as individual income. Senate GOP plan would delay corporate tax cut, protect mortgage interest deduction 2017-11-09T05:00:00Z It would also reduce a proposed 12 percent tax rate to 9 percent for the first $75,000 of taxable income for smaller “pass-through” businesses that file as individuals. House tax-writers push to restore adoption tax credit, tweak other rates in tax bill 2017-11-09T05:00:00Z Nearly all of the more than 500 companies listed in Trump’s past financial disclosures, including the Trump Organization, are structured as pass-through entities. The many ways President Trump would benefit from the GOP’s tax plan 2017-11-10T05:00:00Z That rate would be phased in over several years for small pass-through businesses. Here are the 5 major differences between the House and Senate versions of the GOP tax plan 2017-11-10T05:00:00Z It does not think the 25 percent pass-through is generous enough. Opinion | Tax numbers: What really matters 2017-11-07T05:00:00Z Other changes in the House bill are directed at businesses, including a further rate reduction for certain qualified “pass-through” firms that send their earnings to their owners to be taxed as individual income. Senate GOP plan would delay corporate tax cut, protect mortgage interest deduction 2017-11-09T05:00:00Z At the center of the dispute is the House plan to lower the tax rate for some firms that take advantage of a provision known as the pass-through rate. Big business is a big winner of GOP small business tax plan 2017-11-07T05:00:00Z The top 1 percent earn about 69 percent of individual pass-through income, a 2015 study published by the nonpartisan National Bureau of Economic Research found. The many ways President Trump would benefit from the GOP’s tax plan 2017-11-10T05:00:00Z If instead you’re considered a “passive” owner — determined by, for example, how many hours you log working for it — then you inexplicably qualify for the special pass-through rate on 100 percent of your earnings. Opinion | Who wins biggest in the GOP tax plan? The lazy rich. 2017-11-06T05:00:00Z Similarly, the House GOP proposal would cut rates on “pass-through” income for certain types of privately held companies — the types that Mr. Trump frequently used to conduct his business. Opinion | So, what would Trump pay? 2017-11-06T05:00:00Z GOP lawmakers also did not change the treatment of “pass-through” businesses — firms where earnings are passed to its owners to be taxed as individual income. GOP tax bill gets modest changes 2017-11-06T05:00:00Z Eighty-six percent of people who report pass-through income already fall in the 25 percent tax bracket, according to the Tax Policy Center. Big business is a big winner of GOP small business tax plan 2017-11-07T05:00:00Z The rate for so-called “pass-through” businesses, whose owners, unlike shareholders in corporations, need not pay further taxes on their investment profits, would be 25%. A lot to like and a lot to dislike in the Republican tax bill 2017-11-02T04:00:00Z This special pass-through rate is much lower than the normal top marginal rate for individual income, which would continue to be 39.6 percent. Opinion | Who wins biggest in the GOP tax plan? The lazy rich. 2017-11-06T05:00:00Z Another potential change, they said, concerns the treatment of “pass-through” businesses — through which a firm’s earnings are passed to its owners to be taxed as individual income. Using tax legislation to overhaul Obamacare still ‘being discussed,’ Ryan says 2017-11-05T04:00:00Z “We had basically decided the big ticket items: the big 20 percent corporate rate – a 25 percent rate for pass-through businesses, the middle class tax cut,” Ryan said. House weighing 'host of ideas' in tax bill revision, Ryan says 2017-11-05T04:00:00Z The House changes will exacerbate the inequality embedded in pass-through businesses. Big business is a big winner of GOP small business tax plan 2017-11-07T05:00:00Z Small businesses, led by the National Federation of Independent Business, want changes in the “pass-through” provision that allows small businesses to treat profits as business income instead of personal income. Lobbying battle begins over GOP tax bill 2017-11-03T04:00:00Z Almost all businesses in the United States are structured as pass-through businesses, such as partnerships, sole proprietorships and S-corporations. Opinion | Who wins biggest in the GOP tax plan? The lazy rich. 2017-11-06T05:00:00Z And already about 86% of these so-called pass-through businesses pay no more than 25% under the individual code, the new top rate proposed for small-business income in the tax bill unveiled this week. The Republican tax bill's small-business problem — most won't benefit from the special new rate 2017-11-03T04:00:00Z “We had basically decided the big ticket items: the big 20 percent corporate rate – a 25 percent rate for pass-through businesses, the middle class tax cut,” Ryan said. House weighing 'host of ideas' in tax bill revision, Ryan says 2017-11-05T04:00:00Z Looney, of Brookings, said that current pass-through owners could bifurcate their businesses so that a portion would be subject to the favorable 25 percent rate. Big business is a big winner of GOP small business tax plan 2017-11-07T05:00:00Z But it isn’t clear whether that would go to boosting the pass-through benefits. Lobbying battle begins over GOP tax bill 2017-11-03T04:00:00Z Despite the usual rhetoric, these businesses are not necessarily “small”; the Trump Organization, for instance, is organized as a pass-through. Opinion | Who wins biggest in the GOP tax plan? The lazy rich. 2017-11-06T05:00:00Z But specifically cutting taxes for pass-through businesses, which also include S corporations — a structure often used by mid-sized businesses that might sell shares of stock — is more difficult. The Republican tax bill's small-business problem — most won't benefit from the special new rate 2017-11-03T04:00:00Z But the GOP plan also would slash rates on “pass-through” businesses, costing the treasury $448 billion over 10 years. Opinion | Republicans break their promise on tax reform 2017-11-02T04:00:00Z The Trump Organization, like most real estate firms, is a pass-through firm. Big business is a big winner of GOP small business tax plan 2017-11-07T05:00:00Z Under the initial draft, the pass-through measure would cost the Treasury $201.9 billion over the next decade. Lobbying battle begins over GOP tax bill 2017-11-03T04:00:00Z The Republican tax plan would dramatically slash tax rates for pass-through income, down to no more than 25 percent. Opinion | Who wins biggest in the GOP tax plan? The lazy rich. 2017-11-06T05:00:00Z “The way they’ve structured it now, it’s not truly a business pass-through rate.” The Republican tax bill's small-business problem — most won't benefit from the special new rate 2017-11-03T04:00:00Z The proposal would reduce the tax rates for pass-through businesses to 25 percent, well below the current rates. GOP tax plan delivers mixed results for corporate America 2017-11-02T04:00:00Z When Amazon chief executive Jeffrey P. Bezos bought The Washington Post, he placed it in a pass-through entity called Nash Holdings. Big business is a big winner of GOP small business tax plan 2017-11-07T05:00:00Z In addition to dropping the corporate rate to its lowest level since 1939, the bill lowers to 25% the top rate paid by so-called pass-through businesses, whose owners file taxes as individuals. GOP House tax bill would deliver blow to California homeowners 2017-11-02T04:00:00Z But the bill’s differential treatment of those who work and those who don’t is starkest in provisions related to “pass-through” entities. Opinion | Who wins biggest in the GOP tax plan? The lazy rich. 2017-11-06T05:00:00Z |
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