Main Street Employers Coalition Comments on Proposed Section 199A Rules

“We are pleased that the proposed rules permit aggregation in a broad range of circumstances. While PMSE members have specific concerns with Section 199A and its application under the proposed rules, we are unified that a well-constructed aggregation policy is an essential foundation to putting Main Street businesses on a level playing field with larger C corporations. The following comments include several areas where we believe the aggregation regime could be strengthened and improved.”

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Pass-Through Parity Briefing

On July 31, 2018, the Parity for Main Street Employers and S Corporation Association participated in a Hill briefing highlighting new work for Ernst & Young on the challenge of establishing parity for pass-through taxation.

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