SmartAsset and Yahoo Finance LLC may earn commission or revenue through links in the content below. Section 199A dividends are distributions from the profits of domestic real estate investment trusts ...

NNN REIT, Inc. (NYSE: NNN) ("NNN" or the "Company"), a real estate investment trust, today announced that 95.3188% of the ...

For businesses taxed on their income at the entity level, most commonly organized as C corporations, the TCJA dramatically reduced the corporate income tax rate from a graduated rate topping out at 35 ...

The One Big Beautiful Bill creates and/or modifies a number of tax rules that impact taxation of business income, including the permanent extension of the 20% pass-through deduction under Section 199A ...

The 2017 Tax Cuts and Jobs Act (TCJA) introduced Section 199A. This provision, scheduled to expire next year, provides owners of “pass-through” businesses a 20 percent deduction for qualified business ...

The 2017 tax reform legislation fundamentally changed the tax treatment of pass-through business entities through the enactment of Section 199A. The 20% deduction for qualified business income (QBI) ...

Only pass-through entities that qualify as a “trade or business” are entitled to claim the new 20 percent deduction for qualified business income under Section 199A. Many business owners engaged in ...

Tax season continues on Capitol Hill, and just like so many Americans ahead of the April 15 deadline, lawmakers are tired and confused as they work on this large and sweeping legislation. In a hearing ...

There is a possibility for one or more additional reconciliation bills during late 2025 and 2026 and therefore opportunities for enactment of additional provisions, as well as changes and improvements ...

The IRS released guidance on the Section 199A qualified business income deduction on August 8th. Our panel will discuss the IRS guidance and planning opportunities and challenges that it creates. This ...