Tiberi, the chairman of the House Ways and Means subcommittee on Select Revenue Measures, and Wyden, a longtime backer of tax reform, are among the lawmakers that have called for a more comprehensive overhaul of the tax code.
For its part, the Obama administration appears to believe that the corporate code can be dealt with first, with Treasury Secretary Timothy Geithner intimating as much in recent weeks.
A main reason Wyden and Tiberi have called for tax reform that looks at both the individual and corporate codes is that many small businesses — roughly 75 percent, according to NFIB estimates — pay taxes as individuals.
Geithner also said recently that Congress should examine whether certain businesses are allowed to use the individual code.
Tiberi’s subcommittee is scheduled to discuss the effects the tax code has on these so-called “pass-through” entities on Thursday morning.