Los Angeles Times

The Republican tax bill's small-business problem: most wouldn't benefit

WASHINGTON _The House Republican plan to cut taxes for small businesses has a big problem: It wouldn't help most of them.

The typical small business, whether it's a sole proprietorship, partnership or limited liability company, doesn't pay taxes itself, but its owners do as individuals.

And already about 86 percent of these so-called pass-through businesses pay no more than 25 percent under the individual code, the new top rate proposed for small-business income in the tax bill announced last week. So they wouldn't get the legislation's much-hyped small-business tax cut.

On top of that, the bill would make it very difficult for lawyers, engineers, doctors, consultants and other personal

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