E. Clay Shaw, Jr.: “Ms. Norton, I know you hear me, but you are not listening. Training is in the Republican bill.”

I urge my fellow members to review and support the S Corporation Revision Act, which will help families pass their businesses from one generation to the next and create a level playing field for small business.

Ms. Norton, am I correct in saying that what you are talking about is the biggest tax increase in the history of this country?

Well, I think there has to be a safety net, and there must be--and I think that is what we are supporting on our side. One of the problems, and the problem that we really have not--not approached here as a Congress is the question of male…

Even after the relief provided in 1996, S corporations face substantial obstacles and limitations not imposed on other forms of entities.