The U.S. Congress Joint Committee on Taxation 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,” said Lynn Nichols, CPA, a speaker for SCACPA’s South Carolina Tax Team. “It is not a difficult read, but rather explains the rules of 199A in outline format. It’s 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 firstname.lastname@example.org and Lynn will attach a copy to a return e-mail.