Under the new law, Desia told Harvard Business Review, "that income that gets passed through to you as a partner in a partnership, we're going to actually let you deduct 20 percent of it, which is basically like saying, we're going to cut tax rates on those kinds of incomes by one-fifth. That's a pretty big deal. And that is going to make people want to become pass-through entities, and it's going to make some people want to become corporations."