No less a body than the U.S. Supreme Court has ruled that striving for a low tax bill is perfectly legal. Thus, planning to produce the lowest possible tax bill as possible should be the goal of every linen, uniform and facility services professional. Accomplishing that goal, year-after-year, usually involves shifting income and deductions to tax years where they will be the most productive—a strategy made more difficult by the much-talked-about tax “reform.”

For those linen, uniform and facility services businesses whose tax rates potentially will be lower next year, end-of-year tax planning is easy: defer any income possible, pushing ...