I also think it is a great idea to help small businesses. But I don't think the proposed rate reduction does that, because most truly small business won't pay a high enough marginal personal income tax rate to hit that max 25%. A better model to help small businesses would be make a certain amount of s-corp income tax free, rather than just imposing a max rate of 25% that most won't ever hit. As things currently stand, this is a nice windfall for the wealthy. I'm all about reducing taxes on the wealthy, but seems like everyone should get the same reduction regardless of whether you're a wealthy w-2 earner or pass-through recipient.