- Define "small."
- Recognize trends including the growing number of self-employed individuals (part-time and full-time) and modernize the tax law to tie to today's ways of living and doing business.
- Use principles of good tax policy to identify weaknesses and how to address them.
- Simplify (and don't continue to complicate such as with numerous changes and temporary provisions).
- Consider integration of the corporate tax system before making rate changes.
- Consider administrative improvements including use of technology.
- Clarify worker classification rules.
- Resolve state tax issues that need to be addressed by Congress such as because the commerce clause is involved (nexus issues).
What do you think?