# P.L. 115-97, the 2017 Tax Revision, and Small Business Taxation
> **In Focus (2-page brief)** · 2018-02-09 · `IF10723`
## Report
- **CRS ID:** IF10723
- **Series:** In Focus (2-page brief)
- **Publication date:** 2018-02-09
## Documents
- [PDF](https://www.everycrsreport.com/files/2018-02-09_IF10723_4fd8a5db88b48ac99b224f0f42a9d9c198c0eddb.pdf)
- [HTML](https://www.everycrsreport.com/files/2018-02-09_IF10723_4fd8a5db88b48ac99b224f0f42a9d9c198c0eddb.html)
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