# Selected Issues in Tax Reform: The Small Business Start-Up Deduction
> **In Focus (2-page brief)** · 2025-04-16 · `IF12970`
## Report
- **CRS ID:** IF12970
- **Series:** In Focus (2-page brief)
- **Publication date:** 2025-04-16
## Documents
- [PDF](https://www.everycrsreport.com/files/2025-04-16_IF12970_bc92b80f73faf3c7aee2a2f6999910d81765387e.pdf)
- [HTML](https://www.everycrsreport.com/files/2025-04-16_IF12970_089de047373b3b37f31f7c8b286333da57803926.html)
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