An entity must elect to be treated as an S corporation and is limited by the types of owners, which may not exceed 100 shareholders. An S corporation does not pay federal income tax. Under California law, the S corporation is subject to a 1.5 percent tax on its net income and is a conduit similar to a partnership.
Lactose-free milks are the same as regular milk, except for the addition of lactase. Regular milk contains the milk sugar lactose, while lactose-free milk does not. Lactase, an enzyme produced by the stomach, breaks down the milk sugar galactose so you can absorb it. People who have lactose intolerance, a lactase deficiency, have gastrointestinal symptoms when they consume dairy products containing lactose.
Makers of lactose-free milk add lactase to milk, which converts 70 to 100 percent of the lactose to glucose and galactose, two sugars that are easier to digest. Effects on Children. Giving lactose-free milk to children means that they will not have lactose present in their stomachs. Lactose stimulates the body to make lactase, and without lactose in their diets, children could lose the ability to make lactase. Economic Effects. There is an economic component to choosing lactose-free milk.