7 professions that are going to win big from tax reform

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The measure has been criticized as a boon to the 1%.

• House and Senate Republicans have worked out a final tax plan, which includes a 20% deduction for pass-through businesses.

• Business Insider's Pedro Nicolaci da Costa wrote this will "disproportionately benefit the wealthy" by allowing rich business owners to avoid higher individual tax rates.

• Small Business Labs estimates the plan's pass-through policy will only benefit top earners.

The finalized Republican tax plan throws a 20% tax deduction the way of pass-through businesses.

Pass-through businesses - including LLCs and S-corporations - don't pay corporate taxes. Instead, income "passes through" to the owner, who then pays taxes on the earnings.

The House initially proposed a 25% deduction, while the Senate's initial plan called for a 23% deduction.

The measure has been criticized as a huge boost to the 1%. According to Small Business Labs, this provision stands to benefit only the wealthiest of pass-through business owners, and will not likely apply to highly-paid professionals who run "service firms," including doctors and lawyers.

Business Insider's Elena Holodny reported the wealthiest American households "stand to benefit handsomely from the plan," with a $10 million household income receiving an annual tax cut of over $200,000.

Here's a look at some occupations that are likely to benefit most from the plan: