What ongoing federal and state taxes does an Employee Ownership Trust (EOT) owned company and its employees pay?

In the US, an Employee Ownership Trust does not make a company tax-exempt or carry a special tax break. The company keeps paying the same federal and state income tax it would under any owner, depending on whether it is a C corporation or a pass-through. The recurring mechanic to know: profit-sharing to employees runs through payroll as deductible compensation, lowering taxable income and taxed to employees as ordinary income, like a bonus. This is general education, not tax advice.