Ask HN: How does an engineer work via a Pass-Through? What are the pros/cons?

With the new US tax bill signed into law, there is a much lower tax rate for pass-through corps, and apparently Engineers are allowed to take advantage (as opposed to doctors and lawyers). [1] Is this something that engineers in high-tax states like California should consider? Where does one start? [1] https://www.enr.com/articles/43659-engineers-and-architects-gain-pass-through-tax-deduction