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 ...

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 ...

Rep. Gwen Moore, D-Wisconsin, a member of the tax-writing House Ways and Means Committee, introduced legislation Thursday to expand the Section 199A Qualified Business Income deduction to provide a ...

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 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 ...

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 ...

VICI Properties Inc. (NYSE: VICI) (“VICI Properties” or the “Company”), an experiential real estate investment trust, today announced the tax treatment of ...