QUALIFIED BUSINESS INCOME (QBI) DEDUCTION

摘要

Many American businesses are organized as pass-through entities. These companies account for roughly 30 million entities or 90% of all enterprises in the United States. Approximately three-quarters of passthrough businesses are structured as a sole proprietorship. The new law allows individuals a 20% deduction of the qualified business income of a qualified passthrough entity. The owners then pay tax at their personal income tax rate on the remainder.