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Expert Analysis

Take Care Defining Health Services Under IRC Section 199A

By Marc Finer (February 15, 2019, 5:18 PM EST) -- One of the most publicized changes made by 2017's Tax Cuts and Jobs Act was the creation of a new 20 percent qualified business income deduction under new Section 199A of the Internal Revenue Code. This new provision generally permits the owners of pass-through businesses, such as sole proprietorships, partnerships, limited liability companies and S corporations, to deduct up to 20 percent of their share of the business' QBI in determining their personal U.S. federal income tax liability....

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