In April 2021, there was a report from Fortune media listing some of the companies that paid zero in their 2020 tax return. There are different options on the tax code allowing those companies to avoid paying taxes, such as international transactions, real estate investments, research and development, etc. Note that even if the federal taxes might have been zero, they are subject to other taxes such as employer taxes, real estate taxes, etc.
That situation might generate a tax disadvantage to small businesses that might not benefit from those tax rules. The article from the Fast company describes some options used by larger companies and brings interesting points to the potential tax increase planned by President Biden.
Report companies with zero dollars tax bill – https://fortune.com/2021/04/02/55-companies-paid-zero-in-federal-2020-taxes-itep-report/
Fast company’s article – https://www.fastcompany.com/90636996/taxation-isnt-theft-but-avoiding-taxes-is