Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:S_corporations
partnerships sole proprietorships pass-through entities some trusts and estates |
| gptkbp:citation |
https://www.law.cornell.edu/uscode/text/26/199A
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:compatibleWith |
gptkb:C_corporations
|
| gptkbp:deductionPercentage |
20%
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:partOf |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| gptkbp:provides |
Qualified Business Income Deduction
|
| gptkbp:startDate |
January 1, 2018
|
| gptkbp:subject |
income limitations
specified service trade or business restrictions |
| gptkbp:bfsParent |
gptkb:Section_199A
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S. Code § 199A
|