The Biden administration on Thursday said few small-business owners would see their taxes increase under the president’s proposal to raise the top income tax rate for high earners. The White House issued a fact sheet highlighting a new Treasury Department analysis that found that less than 3 percent of small-business owners would be affected by Biden’s proposal to increase the top federal income tax rate from 37 percent to 39.6 percent.  The analysis focused on small businesses filing as S-corporations and partnerships and on certain parts of individual income tax returns. The administration also said that 3.9 million small-business owners would receive tax cuts under Biden’s proposals to extend the…