S.RES.88: A resolution expressing the sense of the Senate that businesses of the United States should retain the option to organize as those businesses choose, including as flow-through entities, and not be forced to reorganize as C corporations.

Expresses the sense of the Senate that: (1) the federal government should preserve the organizational options available for businesses to operate as they choose, including as flow-through entities; (2) raising taxes on businesses that create jobs will be detrimental to the U.S. economic recovery; (3) generating increased tax revenue on the backs of U.S. small businesses will impede job creation; and (4) any legislative approach to...

(Source: Library of Congress)