15 Oct 2026 12:38 pm
• s-Through Business Deductions: Extends and expands lucrative tax deductions for pass-through businesses (such as S-corporations and partnerships), where the richest 1% of households capture a majority of the benefits.
• Estate Tax Exemptions: Increases and extends high estate tax exemptions (allowing multi-million-dollar and multi-billion-dollar family estates to pass wealth to heirs largely tax-free).
• Corporate Tax & Investment Breaks: Maintains and expands corporate tax reductions, capital gains advantages, and qualified small-business stock (QSBS) exemptions that primarily reward high-net-worth investors.
• Overall Distribution: According to independent analyses by the Congressional Budget Office and research groups like the Center on Budget and Policy Priorities, the top 10% of households receive the vast majority of the dollar-value tax relief—averaging tens of thousands of dollars per year for top 1% earners—c
• Estate Tax Exemptions: Increases and extends high estate tax exemptions (allowing multi-million-dollar and multi-billion-dollar family estates to pass wealth to heirs largely tax-free).
• Corporate Tax & Investment Breaks: Maintains and expands corporate tax reductions, capital gains advantages, and qualified small-business stock (QSBS) exemptions that primarily reward high-net-worth investors.
• Overall Distribution: According to independent analyses by the Congressional Budget Office and research groups like the Center on Budget and Policy Priorities, the top 10% of households receive the vast majority of the dollar-value tax relief—averaging tens of thousands of dollars per year for top 1% earners—c