As either a solo business operator or a self-employed individual, she is going to get the tax rate that corporations get--15%--which is awesome if you find yourself in one of the higher tax brackets during a good year. Presumably this will encourage entrepreneurs as well. I came across this when, months ago, I was looking at Trump's proposed reforms to the tax code. It puzzled me then why he didn't make more of this promise during the campaign. It's the kind of cut-through-the-bs-and-fix-the-situation genius that he actually displays now and then on a limited number of issues. But then I realized that his campaign wasn't about this stuff at all.