July 1, 2025
The Qualified Business Income (QBI) deduction, formally established under Section 199A of the Internal Revenue Code, represents one of the most significant and complex provisions of the Tax Cuts and Jobs Act (TCJA) of 2017. Enacted for tax years beginning after December 31, 2017, this deduction was designed primarily to provide substantial tax relief to the owners of pass-through businesses, which include sole proprietorships, partnerships, and S corporations.
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