They're not talking about "wringing more money out of the country's small businesses". They're shutting down a huge scam.<p>Sole proprietors, LLC owners, and partnership members pay self-employment tax, which replaces the employee and the employer's share of FICA.<p><i>Every employee in the nation</i> pays FICA, whether they work at Starbucks or Goldman Sachs.<p>S-Corp owners elude this tax --- which everyone else has to pay --- by claiming unnaturally low salaries. Only the salary is eligible for self-employment tax. The remainder of the S-Corp owner's comp is disbursed directly as a distribution (think "profit-sharing"), and is for no good reason exempt from self-employment tax.<p>Whatever you may think of Social Security (Forbes: clearly not a fan), it is unfair that a shift manager at Starbucks should have to pay a tax that a 6-figure-income small business owner gets to walk away from.<p>I say this as the co-owner of a profitable small business.