It's hard to predict, but as I understand the proposed rule, it takes that $500,000 exemption to the lower corporate tax rate from a higher corporate tax rate. If I was an individual radiologist working on my own, in a solo practice, I would be entitled to that entire $500,000 exemption if I earned $500,000 this year. I'm not going to earn $500,000 this year, unfortunately, but there are radiologists who do, and there are radiologists who earn less or more, but certainly that exemption makes a difference. Working in a group of 67 radiologists, I would get 1/67th of that exemption, so that would be $7,000, or something like that, versus the $500,000 exemption, if I earn that much.
On September 29th, 2016. See this statement in context.