The incoming Trump administration and many in Congress on both sides of the aisle have championed corporate tax reform to, among other steps, lower the effective corporate rate. But the small business lobby has pressured Congress to link corporate tax reform to a reduction in top rates on individual income, writes Joe Kennedy in The Hill. This demand will make needed corporate tax reform much more difficult to achieve. While we celebrated Small Business Saturday this past weekend, it is important to remember that small businesses are already favored in the tax code compared to larger corporations. If Congress truly wants to target small business for help it should focus on issues that have a disproportionate effect on them, like tax simplification and regulatory reform. But what it shouldn’t do is hold up needed reform for the sake of one special interest group.