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Sec 199A Qualified Business Income Deduction: Big Savings for Small Businesses

Like the equivalent House bill, the U.S. Senate’s version of the Tax Cuts and Jobs Act adds a new business deduction to tax law: the Sec 199A Qualified Business Income Deduction. In a nutshell, the Sec 199A Qualified Business Income tax cut gives the owners of pass-through businesses like sole proprietors, partnerships, S corporations and […]

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