Ha ha.
Actually, Joe, I think he was just trying to be smart. Legally, a corporation is a sort of person. But it's a silly thing to promote on the stump.
The idea of not taxing corporations is that the surplus profit this would create may then be distributed to actual tax paying humanoids. So the monies would move from the Cayman Islands into folks' pockets.
Along the way, that money would be taxed at a person's marginal rate.
dig argues corporations may not distribute the money. That is also true now. But at some point, investors tend to want their money back. So I think there would be pressure to pay the dividends.
Perhaps one also needs special rules for closely held corporations.
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