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A study completed by the Small Business Administration (SBA) found that corporate-only tax reform might cause many small businesses that file as pass-through entities to suffer the consequences of this one-sided solution. While cutting costly tax breaks as a method of reducing corporate tax rates has been a popular selling point for the tax code overhaul, small businesses that file as individuals don’t benefit from a corporate rate cut but could still lose their tax breaks, placing higher burdens on these businesses. Defined by the study as pass-through entities with less than $10 million in gross annual receipts, these small businesses account for about $40 billion in tax benefits, or one-third of the $161 billion spent each year on all business “tax expenditures.” , the Tax Foundation found that corporate-only reform causes higher burdens on individual tax rates and negatively impacts hiring, especially for the 80 percent of the construction industry comprised of pass-through entities. To find a stronger way to judge the impact of tax reform on businesses, ÀÏÅ£Ó°ÊÓ of the Coalition for Fair Effective Tax Rates, which supports using effective tax rates as the primary metric for success, thereby limiting any disproportionate impact on certain industries or corporate structures.