In this country, we have partnerships, we have S corps, we have LLCs, we have a series of entities that do not pay corporate income tax.

I don't believe, the president doesn't believe, that the high income tax cuts work, period. I don't think the evidence supports that.

If a lobbyist sets up shop, or a lawyer, in which they're receiving income through what is something like a tax loophole so that it's not counting as corporate income, that is what this is counting as a small business.

In income tax, there is no case for amnesty.

Obama and Clinton wrongly believe that the corporate income tax is a tax on the rich. The reality is that rich corporations don't pay taxes - workers do.

The president is 100 percent for extending the tax cuts for 98.7 percent of small businesses.