There are many small businesses in the $250k to $500k range. The tax filings on many of these are still done on personal tax forms in many instances.
I do not think it is accurate to state they don’t view these people to be wealthy people.
They would be in the top 1.0 if not 0.5% of income earners in the nation.
As for corporations, sure they are targeted too. I don’t agree with that either.
Free up capital. Put people to work. Collect taxes from them, instead of paying them Welfare.
US corporate taxes are the highest in the world. You don't agree with cutting them? That would stimulate the economy and free up capital more than any cut on the relative handful of individuals who own businesses with employees that aren't incorpated. And they really should be incorporated to protect thier personal assets from lawsuits against their business. It would help bring back capital from overseas profits of US corporations, and prevent "corpoate inversion", which was one of Trump's big issues during the campaign.
The people this would really hurt are high income employees, not business owners. You may recall this was Steve Bannon's idea originally.