Donald Trump’s surprising election and his promise to overhaul the U.S. tax code set off celebrations across corporate America but some industries barely applauded before they began gearing up for a fight.

Trump’s win gave Republicans control of the U.S. government for the first time in a decade and quickly drew attention to a tax plan that House Speaker Paul Ryan unveiled last summer with little fanfare. Ryan’s radical tax-code rewrite would replace the corporate income tax with a 20% tax on businesses’ domestic sales and imports; their exports would be exempt.

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