The plan would also provide many pass-through businesses with a 20 percent deduction for pass-through business income. Specified service business would be ineli

The plan would also provide many pass-through businesses with a 20 percent deduction for pass-through business income. Specified service business would be ineligible, except for households with taxable income below $157,500 for single filers and $315,000 for married filers. This provision reduces revenue by $289 billion. The pass-through provisions expire at the end of 2025. https://taxfoundation.org/final-tax-cuts-and-jobs-act-details-analysis/ https://taxfoundation.org/final-tax-cuts-and-jobs-act-detail...