Joe the effing plumber

Is it too late for me to learn the plumbing trade? Does a plumbing contractor in Ohio really anticipate to make over a quarter of a million dollars a year?

So will Americans who are in business for themselves have to pay more taxes if Mr. Obama is elected, as Mr. McCain asserted?

According to figures compiled by the Small Business Administration, there are fewer than six million small businesses that actually have payrolls. The rest are so-called nonemployer firms that report income from hobbies or freelance work done by their registered owners, earning as little as $1,000 a year.

Of these, according to a calculation by the independent, non-partisan Tax Policy Center, fewer than 700,000 taxpayers would have to pay higher taxes under Mr. Obama’s plan. But even some of these are not small-business owners in the traditional sense; they include lawyers, accountants and investors in real estate, all of them with incomes that put them in the top tax brackets.

So are there “millions more like Joe the Plumber,” as Mr. McCain contended? Probably not. Mr. Obama may well have been correct when he stated that “98 percent of small businesses make less than $250,000.”