Entity type (Tax Year 2023),SOI industry code used,Returns,Receipts ($ billion),Net income less deficit ($ billion),Net margin (%),Net margin plus owner pay line (%) All corporations (C and S),"238220 Plumbing, heating, and air-conditioning contractors","86,269",254.4,17.47,6.87,10.20 All corporations (C and S),238210 Electrical contractors (reference),,231.9,15.00,6.47, S corporations,238 Specialty trade contractors,"456,477",1005.8,80.86,8.04,11.16 Partnerships,23 Construction (sector),"196,849",617.2,36.20,5.87,6.43 Sole proprietorships (Schedule C),238 Specialty trade contractors,"2,521,516",257.8,40.48,15.71,owner pay already inside net income