e-Article
Section 199A Deduction for Pass-Through Business Income: An Overview
Document Type
Report
Author
Source
Congressional Research Service (CRS) Reports and Issue Briefs. March, 2024
Subject
Language
English
Abstract
Updated March 22, 2024 The 2017 tax revision (P.L. 115-97, also known as the Tax Cuts and Jobs Act or TCJA) created a temporary deduction for qualified pass-through business income [...]