By Lynn Nichols, CPA, OSCPA Tax Section Moderator

The Joint Committee on Taxation [ https://www.jct.gov/ ] has published a 32 page “Overview of Deduction for Qualified Business Income: Section 199A.”

The document appears to be a pdf of 32 PowerPoint slides. It is not a difficult read, but rather explains the rules of 199A in outline format... easy to understand and appropriate for a staff training session or distribution to client CFOs and Controllers. You can download a copy from the Joint Committee website or send your request to [email protected] and I will attach a copy to a return e-mail.