After the huge tax rate reduction for large corporations was in an early draft of the Tax Bill, someone asked about a tax break for small businesses, the back-bone of America and the Small Business break was hatched. Somewhere along the way, however, “Small Business” morphed into “Qualified Business”. What is a Qualified Business you ask? Pretty much any business owned by Trump & Trump types. Can doctors, lawyers and CPA’s count as “qualified”? Yes, but only if they are small.