pass-through

1 of 2

noun

1
: the act, action, or process of offsetting increased costs by raising prices
2
: an opening in a wall between two rooms through which something (such as dishes) may be passed
3
US law : pass-through entity
They structured the business as a pass-through to enjoy more beneficial tax treatment.

pass-through

2 of 2

adjective

US law
: relating to or arising from a pass-through entity
pass-through income

Examples of pass-through in a Sentence

Recent Examples on the Web
Noun
Though state strategies vary greatly, the gist is this: Under federal tax rules, the SALT ceiling applies to individual taxpayers, but not businesses structured as pass-through entities — say, a construction company, or a small law firm — according to tax professionals. Tara Siegel Bernard, New York Times, 2 Mar. 2024 The two-time Cup champion had qualified on the front row and had to serve a pass-through penalty. Shane Connuck, Charlotte Observer, 25 Feb. 2024 Plus, pass-through technology has quirks that often cause visual delays and other distortions. Lauren Leffer, Scientific American, 21 Feb. 2024 Along the way, the couple undertook several major renovations to the house, such as enlarging the kitchen and eliminating the porte-cochere, or pass-through driveway, and creating a large south-facing side porch instead. Charlotte Observer, 1 Feb. 2024 For example, Biden could oversee the expiration of a 20% tax deduction for specific income generated at pass-through businesses, such as sole proprietorships, that file taxes through a personal owner. Max Zahn, ABC News, 30 Jan. 2024 Like Meta’s Quest headset, Apple uses (impressive) pass-through video tech so that the wearer can still opt to see the outside world through the goggles. Lauren Goode, WIRED, 18 Jan. 2024 There's pass-through video support with 12 ms latency and support for Wi-Fi 7 and Bluetooth 5.3. Ron Amadeo, Ars Technica, 4 Jan. 2024 Another project was to turn a former pass-through between the home's kitchen and dining room into a display area for a collection of antique firearms and family photos. Joanne Kempinger Demski, Journal Sentinel, 5 Jan. 2024
Adjective
Here, accordion-fold windows easily open to allow for a convenient pass-through for food and drinks, while a slim trough cut into the countertop can be stocked with ice (and copious amounts of rosé). Alyssa Longobucco, House Beautiful, 16 Mar. 2023 There's also a clever pass-through space under the front passenger seat that can fit longer copper pipes commonly used for plumbing, as well as an underfloor compartment meant to hold wires and cables. Joey Capparella, Car and Driver, 15 Mar. 2023 The kitchen has a pass-through to the living area, plus high ceilings, skylights, butcher block counters, and stainless appliances. Jon Gorey, BostonGlobe.com, 10 Mar. 2023 The flap remains closed with an invisible magnet to keep the design super sleek, and there's even a pass-through strap at the back for slipping it over your rolling luggage handle. Women's Health, 3 Mar. 2023 Porter also opened what had been a small pass-through between the kitchen and family room. Caron Golden, San Diego Union-Tribune, 25 Feb. 2023 Tax cut beneficiaries pump $22.5 million into pro-Johnson campaign fund In 2017, Johnson held up passage of Trump's tax bill by objecting to the plan's already generous tax break for pass-through businesses. Andrew Hahn, Journal Sentinel, 16 Jan. 2023 Bureaucratic loopholes and pass-through arrangements give Bulgarian officials political cover while fueling Ukraine’s war effort — though the cover is thinly veiled. Boryana Dzhambazova, New York Times, 23 Feb. 2023 Total revenue in 2022 was £14.4 billion, equivalent to about $17.3 billion, while revenue less pass-through costs was £11.8 billion. Megan Graham, WSJ, 23 Feb. 2023

These examples are programmatically compiled from various online sources to illustrate current usage of the word 'pass-through.' Any opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback about these examples.

Word History

First Known Use

Noun

1952, in the meaning defined at sense 1

Adjective

1972, in the meaning defined above

Time Traveler
The first known use of pass-through was in 1952

Dictionary Entries Near pass-through

Cite this Entry

“Pass-through.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/pass-through. Accessed 28 Mar. 2024.

Last Updated: - Updated example sentences
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