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The taxes on the income earned is then paid at the shareholder’s ordinary tax rate, which can be as high as 39.6%.
it was touted as a tax cut for the rich. I would like to take exception to that. For these small business owners, most of whom are considered middle class, it means paying taxes at 15%

You are undermining your own argument.
If the small business owner is paying 39.6% then they have earnings of over $400k.
When you're making >$400k a year I do not think you are middle class. (and I think most people would agree)

"middle class" and "rich" are not terms with hard definitions.
But let's use $150K as a dividing line (why? 1> it's more than 2X median national income **; 2> it's the start of the 28% bracket (below that is 25%)

And with that context we can see that the family making $150k (top end of the middle-class) has their tax drop some (25% max to 15% max)
A "rich" person sees a lot more benefit, dropping from 28% or 33-39.6% down to 15%.
And the average middle-class guy making $70K sees the same taxes.

So your average/median middle-class guy making $75K sees the same taxes, the upper-middle-class gets a small taxcut and the rich guy sees an even bigger tax cut.
Why wouldn't you describe that as a "tax cut for the rich"?
I'd agree that's simplifying it a bit - but seems still reasonably accurate description.


Next time you hear that, think of all of those middle class S-Corporations that would benefit as well.
1> you have to believe that S-corps get the benefit and it wouldn't just be C-corps (I wouldn't assume that)
2> you are lumping the middle-class S-corps that don't get a benefit (the many S-corps that earn less than $70k) with those who do (earning $80-$150k/year).

Lastly - IMO this doesn't have a chance of being more than a talking point.
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