Feeling Confused by the New Tax Law’s Small Business Provision? You’re Not Alone. Posted by June 20, 2018 Leave a comment on Feeling Confused by the New Tax Law’s Small Business Provision? You’re Not Alone. The IRS charges 5 percent interest on underpayments, so miscalculating a quarterly payment could have serious ramifications. But what if you don’t know what that quarterly payment should be?