TCJA Section 199A Means Business—But What Kind?
By Claudia Fendian Introduction The Tax Cuts and Jobs Act (“TCJA”) offers no shortage of changes to U.S. tax law, but perhaps most notable is the Section 199A Deduction (commonly referred to as the “20% Deduction” or the “Pass-Through Deduction”). Understanding the requirements and implications of the 199A Deduction can be challenging.[1] Thus, this article… Keep Reading