It's not tax free, as you're still paying the income tax on it, but if you (as the owner) get it as distribution instead of salary, then you're not paying payro

It's not tax free, as you're still paying the income tax on it, but if you (as the owner) get it as distribution instead of salary, then you're not paying payroll taxes on it, which is what was suggested in the parent comment. You'll have to make sure you're paid "reasonable compensation" (https://www.irs.gov/pub/irs-news/fs-08-25.pdf https://www.irs.gov/pub/irs-news/fs-08-25.pdf).