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From the Headlines to your Bottom Line

Spotlight on Pass-Through Entities under the Tax Cuts and Jobs Act

The federal income tax treatment of business entities has changed dramatically under the new tax law. For tax years beginning after December 31, 2017, C corporations will pay a 21% flat tax rate. Meanwhile, income from pass-through businesses will still be taxed at the owners' rates but owners will get a valuable new tax deduction. So which type of entity is best under the new rules?
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Many Businesses Will Celebrate Tax Cuts in the New Tax Year

The new tax law is commonly known as the Tax Cuts and Jobs Act (TCJA) for a reason because most U.S. businesses are looking forward to owing far less federal income tax for tax years beginning after January 1, 2018. However, the exact tax cuts that most businesses will enjoy depend on several factors. Here's a summary of some important changes for businesses.
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How We Add Up

"Our clients rely on Fust Charles Chambers to provide innovative thinking by anticipating changes in tax laws, accounting methods and industry and economic trends. At other times, our clients depend on us to act as a sounding board for their ideas and concerns. We’re proud to be part of our clients’ team with the purpose of assisting them in attaining their goals and objectives."

- Joseph L. Charles, Partner