In addition to a corporate tax break, December’s tax overhaul allows pass-through entities — which include sole proprietorships, LLCs, partnerships and S-corps — to deduct 20% of revenue from their taxable income upfront (with some qualifications). In a new article in Staffing Industry Review’s Online Showcase, Rob Cruz, Esq., VP compliance, senior legal counsel for TalentWave, discusses what this means for companies that engage with independent professionals.