Well, most small businesses don't earn profits on paper. Our books are simple enough that we can avoid paying federal taxes - of course we still play plenty in income taxes! We simply pay everything out on December 31 and hold back depositing some incoming funds until January 1. Where this tax cut will make a big impact, I think, is on the big corporations who pay out millions each year. In other words, anybody who's too big to zero out their books on Dec. 31.