Well, corporations are obviously all entities like Exxon and GM and nothing at all like Joe’s Flower Stand or Jane Smith, CPA, so it’s impossible to convince any Democrat that lowering the rate to 15% helps the middle class. /s
Every small business I ever worked for was incorporated. And if Joe is making over 250K annual net profit on his flower stand and he’s not incorporated he should be. Incorporation protects your private assets from lawsuits against your business.