Research ReportCRS ReportVersion 10
R42359
Who Earns Pass-Through Business Income? An Analysis of Individual Tax Return Data
Published Oct 24, 2017Updated Jun 20, 2025
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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.