AdvancedSlide lesson15 min
§199A QBI made permanent
20% pass-through deduction is permanent. New minimum deduction floor of $400 for active QBI ≥ $1,000. SSTB phaseouts widened.
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)
20% pass-through deduction is permanent. New minimum deduction floor of $400 for active QBI ≥ $1,000. SSTB phaseouts widened.
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)