[Congressional Record (Bound Edition), Volume 161 (2015), Part 4]
[House]
[Pages 5072-5073]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           SMALL BUSINESS TAX

  (Mr. CURBELO of Florida asked and was given permission to address the 
House for 1 minute.)
  Mr. CURBELO of Florida. Madam Speaker, small businesses are vital to 
the strength and dynamism of the American economy, generating 63 
percent of new private sector jobs over the

[[Page 5073]]

past two decades. But it's not just about the entrepreneurs. It is also 
about helping workers that depend on small businesses for their 
paycheck, whether it be young people paying down their college loans, 
immigrants hoping to provide a better life for their loved ones, or 
moms and dads looking for a little more income while the kids are at 
school. Small businesses not only strengthen Main Street, they play a 
vital role in keeping our neighbors prosperous.
  One of the many challenges that small businesses face is a cumbersome 
and overbearing Tax Code. Most small businesses file their taxes as S 
corporations or sole proprietorships, both of which are taxed at 
individual rates.
  Congress needs to get serious about reforming and simplifying the Tax 
Code. Creating a broader, flatter tax base will allow for lower rates 
for both individuals and businesses. I look forward to working with my 
colleagues to find ways to reform our Tax Code so small businesses and 
their workers can thrive.

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