Pass Through Entity Tax

Advocacy Toolkit

JUNE 3, 2025

The United State Senate is considering a sweeping bill that will unfairly increase taxes for many regional accountants, pharmacists, dentists, and others — but retain deductions for large corporations. The legislative package, known as the “big beautiful bill,” would eliminate state and local taxes (SALT) for many pass-through entities (PTEs).

Members are encouraged to contact Senators Ted Cruz and John Cornyn by Friday, June 13. Assets for members usage are available below.

• PTET Background
• Talking points
• “Fact or Fiction” Common Misconceptions
• A map showing states that have enacted or proposed a PTET
• Charts highlighting deductions for various entities and states