Amid the deluge of headlines in the past few days about congressional proposals to boost taxes on companies and the wealthy is one that would affect regular investors — and potentially alter the entire U.S. fund landscape. Draft legislation released by ...

Legislation introduced Tuesday by the Senate’s top tax policy writer would make brokerages and investment advisory firms eligible for a small-business tax break established by the 2017 tax reform law. However, the bill also would limit the benefit to people ...