The Congressional Research Service reports that most recent proposals for tax change focus on increasing taxes on high income recipients of pass-through income. Taxpayers with AGI over $250k receive 62% of pass-through income.
A recent Joint Committee on Taxation report focuses on pass through entities. They recommended a uniform pass-through entity utilizing a combination of partnership and S corp rules and doing away with both entities as they are now. Businesses would simply elect pass through or not pass through. Something to keep an eye on!