The only organization in Washington, DC, devoted exclusively to promoting and protecting the interests of America’s 5 million S corporations.
Joined September 2010
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Tax reform should eliminate double taxation, not create new forms of it.
The JCT interpretation of Section 68 could subject trust and estate income to tax twice. Luckily, Congress and Treasury can fix it.
More from us on the double tax trap:
s-corp.org/2026/06/a-double-…
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h/t @HCuccinello @CNBC and @justinmilleresq in @TaxNotes for the excellent coverage and analysis on this.
Both pieces are worth a read:
cnbc.com/2026/06/04/trump-ta…
taxnotes.com/tax-notes-today…
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S Corporation Association retweeted
Jun 2
We already had a sense of the scope and scale of the tax cuts--now that the dust has settled we know the distribution, and the claims are concentrated among the middle class, the vast majority <$100k HHI. No tax on tips; no tax on OT; even Trump Accounts. home.treasury.gov/news/press…
Apr 15
Tax Day 2026 by the numbers (per @USTreasury)
-53M claimed new-to-OBBB provisions (avg cut $800 ):
-No Tax on Tips- 6M (avg $7,100 deduction)
-No Tax on Overtime- 25M (ave $3,100)
-No Tax on US Auto Interest- 1M (avg $1,800)
-No Tax on SS/Senior super-deduction- 30M (avg $7,500)
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S Corporation Association retweeted
May 26
In 1952, the top rate was 92%. Today we spend 7-times more on transportation (inflation adjusted).
In 1979, the top rate was 70%. Today we spend 7-times more on healthcare (adjusted for inflation).
In 1979 most families were poor or lower middle class. They have since moved up
May 20
For decades, the top tax rate on the wealthiest Americans — like @JeffBezos — was much higher than it is today.
What did we do with that money? We built roads and bridges, expanded healthcare, and invested in education. We grew the middle class.
Care about economic growth? Tax billionaires.
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New from S-Corp: why the famous “90% tax rate” era is mostly mythology, and why taxpayers often paid lower effective rates than they do today (h/t @_JackSalmon_)
s-corp.org/2026/05/bad-data/
May 20
For decades, the top tax rate on the wealthiest Americans — like @JeffBezos — was much higher than it is today.
What did we do with that money? We built roads and bridges, expanded healthcare, and invested in education. We grew the middle class.
Care about economic growth? Tax billionaires.
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Bezos dismantled the “tax the rich solves everything” narrative this week. America has a spending problem, not a revenue problem.
Our take:
s-corp.org/2026/05/billionai…
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“There's nothing small about the impact that small businesses have in our country.”
@LeaderJohnThune highlighted the importance of permanent 199A, bonus depreciation, and tax certainty for Main Street employers during National Small Business Week
s-corp.org/2026/05/thune-tal…
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S Corporation Association retweeted
May 16
Tax Cuts Exceed Expectations wsj.com/opinion/tax-cuts-exc… via @WSJopinion
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Main Street is keeping the pressure on the CTA.
90 trades called on Treasury and DOJ to support SCOTUS review of the Corporate Transparency Act.
Regulatory relief is important but temporary. Congress or the courts need to finish the job.
Read more:
s-corp.org/2026/05/main-stre…
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The latest wealth tax proposal claims it would raise more than $6 trillion.
It also assumes taxpayers, businesses, and markets won’t respond at all.
That’s fantasy economics.
Our latest: “Blood from a Stone”
s-corp.org/2026/05/blood-fro…
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The “Greater Fool” theory says bubbles continue until the last buyer is left holding the bag.
Increasingly, that same logic applies to tax policy.
Why the chase for ever-higher taxes is completely unsustainable:
s-corp.org/2026/05/greater-f…
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S Corporation Association retweeted
Caller: "Hi Dave. Long-time listener. First time caller."
Dave: "You are on the show. What is going on?"
Caller: "I have a revenue problem."
Dave: "Alright. Tell me about it."
Caller: "A lot of high-income people just left who pay a lot of tax."
Dave: "Why did they leave?"
Caller: "They said taxes were too high."
Dave: "And what did you say?"
Caller: "I told them bye."
Dave: "You told them bye."
Caller: "And I laughed."
Dave: "You laughed at your own revenue leaving."
Caller: "I thought they would be replaced."
Dave: "Were they?"
Caller: "Not exactly."
Dave: "So revenue is down."
Caller: "Yes."
Dave: "And spending."
Caller: "Going up."
Dave: "So you told the checkbook to leave, laughed while it walked out, and now you are surprised the account is empty."
Dave: "What is your role exactly?"
Caller: "I am the Mayor."
Dave: "Of what?"
Caller: "Seattle."
Dave: "Ma’am, the millionaires might have left, but the same math stayed."
Apr 29
INSANE. Seattle's Socialist Mayor responds to exodus of wealth from Washington state by saying "BYE" ... then laughing. We're doomed.
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S Corporation Association retweeted
Apr 30
Thanks @BasedMikeLee and Senator Kennedy who introduced a bill to codify the Treasury’s limitation of the CTA BOI reporting to foreign entities only.
Call your senators and ask them to support this pro-small biz bill!
via @SCorpAssn
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News coverage says the Working Families Tax Cuts fell short.
Refunds are up, but that’s only part of the story. Lower payments reduced withholding mean real relief that's well beyond headline figures.
All in: ~$130B in tax relief.
s-corp.org/2026/04/tax-day-h…
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S Corporation Association retweeted
Apr 21
Thanks to all supporting @Rep_Davidson's Repealing Big Brother Overreach Act to permanently oust the CTA BOI rules, now being considered by the House Financial Services Committee.
Here's @SCorpAssn The Main Street Employers Coalition letter (cont) s-corp.org/wp-content/upload…
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Being voted on momentarily - tune in here:
youtube.com/live/1qeJha0zDf4
Apr 21
Thanks to all supporting @Rep_Davidson's Repealing Big Brother Overreach Act to permanently oust the CTA BOI rules, now being considered by the House Financial Services Committee.
Here's @SCorpAssn The Main Street Employers Coalition letter (cont) s-corp.org/wp-content/upload…
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The pressure is building on the Corporate Transparency Act.
Lots of news to report from Treasury, Congress, and the courts. Read more:
🔗 s-corp.org/2026/04/full-cour…
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S Corporation Association retweeted
Apr 10
3 things people are getting wrong about tax season.
1) refunds continue to be paid until early May. On pace for about $50bn extra
2) people forget about reduction in non-withheld taxes altogether. Down about 18bn so far.
3) ex OBBBA nonwithheld should be up about 90bn by May
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A new episode of your favorite alliteratively-titled, car-themed, policy-centric podcast is live!
@CFEconomy @RyanLEllis joins to discuss selling last year's tax cuts, Reconciliation 2.0, SALT follies, and more tax filing season hot topics:
s-corp.org/2026/04/talking-t…
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WSJ: Republicans should’ve cracked down on SALT relief.
Also WSJ: Cutting SALT relief is a tax hike driving people out.
Pick a lane @WSJ
wsj.com/opinion/new-york-sal…
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