So even though the loans were guaranteed by the federal government, we were still paying banks billions of dollars to be pass-throughs for the student loan program.

WHITEHOUSE: President Obama Speaks On College Affordability

This benefit is available for pass-through entities, such as partnerships and S corps, as well as traditional C corporations. (Pass-throughs pass on their taxable income and tax credits to their individual investors' tax returns.).

FORBES: Magazine Article

He also suggested retroactive tax changes to the individual alternative minimum tax (AMT) that could put cash in the hands of folks who operate their businesses as "pass-throughs, " meaning that they report all business income and credits on their personal tax returns.

FORBES: Obama's Tax Choices