President Donald Trump will once again tout tax cuts for the middle class and small businesses Wednesday -- amid suggestions that high earners would benefit most.

Trump will emphasize populist themes as he takes his sales pitch for a proposed tax overhaul to Springfield, Missouri, the first of what senior White House officials have said will be several stops in the Midwest. But his administration and congressional leaders have produced only a basic list of goals so far -- Congress will take charge of drafting the legislation -- raising questions about whether Trump’s tone will reflect the bill’s actual content.

White House officials described Trump’s speech as focusing on “why” tax laws need to be changed, not “how.” Bringing tax relief to the middle class and “ending the rigged economy” will be a top priority of the administration, White House Press Secretary Sarah Sanders said in a statement.

With taxes, though, details matter. One example looms less than two miles from the spot where Trump will speak: the national headquarters of Bass Pro Shops. The privately held chain of hunting and fishing emporiums is owned by a limited liability company -- a so-called pass-through entity for tax purposes. Pass-throughs don’t pay income taxes themselves, but pass their earnings to their owners, who then pay at their individual rates.

Trump wants to cut the tax rate for such entities -- which can include corner grocers and freelancers along with doctors, lawyers and vastly profitable hedge funds -- to 15 percent, down from a top rate of 39.6 percent. Like many other pass-throughs, Bass Pro Group LLC isn’t exactly a mom-and-pop operation. The nationwide chain easily reaches several billion dollars in annual sales; it has offered to acquire rival Cabela’s Inc. in a pending cash deal valued at about $5 billion.

‘A Windfall’

Treasury Secretary Steven Mnuchin said in May that tax writers would ultimately craft procedures for ensuring that only small and medium-sized businesses qualify for a lower pass-through rate. But no specifics have emerged, and much depends on where Congress ultimately decides to set the rate.

For Bass Pro founder John Morris and other high-income owners of partnerships or pass-through businesses, “cutting the rate would be a windfall,” said Howard Gleckman, a senior fellow at the Urban-Brookings Tax Policy Center. “If you are the great American small business owner, you might actually see a tax increase,” since some small business owners already pay comparatively lower income tax rates. Bass Pro didn’t respond to a request for comment.

The pass-through question is just one of many that Congress will begin addressing when it returns from a recess next week. What rate will multinational corporations pay? How will individual tax brackets be set? What tax breaks should be canceled in order to offset lower rates? Will the changes be permanent or temporary?

Trump isn’t expected to unveil those answers during his speech. The tax plan itself is now in the hands of Congress’s tax-writing committees. Instead, White House officials hope the president will be able to harness the potency of his political rallies to build support and ratchet up pressure on lawmakers who so far have failed to give the president a signature legislative accomplishment.

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