Section 199A dividends are distributions from the profits of domestic real estate investment trusts (REITs) that qualify for a special 20% tax deduction. Investing in Section 199A dividends can ...
In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and ...
In 2017, the Tax Cuts and Jobs Act included a new deduction for business income: Section 199A. This provision allows taxpayers to deduct up to 20 percent of qualifying business income against their ...
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