Statute section

IRC section 199A

Qualified business income deduction

Country

United States

Section

199A

Updated

2026-05-20

Operative text

Section 199A allows non-corporate taxpayers a deduction of up to 20 percent of qualified business income from pass-through entities, subject to wage and basis limits above the taxable-income threshold and exclusions for certain specified service trades or businesses. The deduction is scheduled to sunset after 2025.

Amendment history

2017-12-22

Pub. L. 115-97

TCJA enacted Section 199A as the pass-through deduction.

Cross-references

26 U.S.C. 16226 U.S.C. 1361

Related guides

qbi-deduction-guide

Related citations

Computed from the cross-reference graph. Links open the related entity on this site.

This entry cites

StatuteIRC §162

Cited by

TermQualified Business Income (QBI) Deduction

Primary sources

26 U.S.C. section 199AVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.