Tax professionals were surveyed about the complexity of small-business tax laws. They agreed on the most and least complex provisions, with partnerships and retirement plans being the most complex. The least complex areas included progressive tax rates and estimated taxes. The results suggest that moving S corporations to a partnership regime may not simplify tax laws. Familiarity with an issue may reduce its perceived complexity. Tiering tax rules for small versus large companies may have made certain tax areas less complex for small-business practitioners.