To revise the tax treatment of income attributable to the discharge of certain student loans by “flow-through entity” type businesses (partnerships, subchapter-S corporations). The bill would also revise the structure (but not the substance) of state income taxes levied on these businesses and their owners by creating a new "flow-through entity tax".
105 Yeas / 2 Nays | |
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Excused or Not Voting (2) | |
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