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us/statute/26/199A/f — Special rules · Axiom

(A) In general In the case of a partnership or S corporation— (i) this section shall be applied at the partner or shareholder level, (ii) each partner or shareholder shall take into account such person’s allocable share of each qualified item of income, gain, deduction, and loss, and (iii) each partner or shareholder shall be treated for purposes of subsection (b) as having W–2 wages and unadjusted basis immediately after acquisition of qualified property for the taxable year in an amount equal to such person’s allocable share of the W–2 wages and the unadjusted basis immediately after acquisition of qualified property of the partnership or S corporation for the taxable year (as determined under regulations prescribed by the Secretary). For purposes of clause (iii), a partner’s or shareholder’s allocable share of W–2 wages shall be determined in the same manner as the partner’s or shareholder’s allocable share of wage expenses. For purposes of such clause, partner’s or shareholder’s allocable share of the unadjusted basis immediately after acquisition of qualified property shall be determined in the same manner as the partner’s or shareholder’s allocable share of depreciation. For purposes of this subparagraph, in the case of an S corporation, an allocable share shall be the shareholder’s pro rata share of an item.

(B) Application to trusts and estates Rules similar to the rules under section 199(d)(1)(B)(i) (as in effect on December 1, 2017 ) for the apportionment of W–2 wages shall apply to the apportionment of W–2 wages and the apportionment of unadjusted basis immediately after acquisition of qualified property under this section.

(C) Treatment of trades or business in Puerto Rico (i) In general In the case of any taxpayer with qualified business income from sources within the commonwealth of Puerto Rico, if all such income is taxable under section 1 for such taxable year, then for purposes of determining the qualified business income of such taxpayer for such taxable year, the term “United States” shall include the Commonwealth of Puerto Rico. (ii) Special rule for applying limit In the case of any taxpayer described in clause (i), the determination of W–2 wages of such taxpayer with respect to any qualified trade or business conducted in Puerto Rico shall be made without regard to any exclusion under section 3401(a)(8) for remuneration paid for services in Puerto Rico.

in view

Whole section

▸rulespec code

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Rules

qbi_deduction_rate

Parameter

source: 26 USC 199A(a)(2), (b)(1)(B), (b)(2)(A)

- name: qbi_deduction_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(a)(2), (b)(1)(B), (b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 20 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.20'

wage_limit_rate

Parameter

source: 26 USC 199A(b)(2)(B)(i)

- name: wage_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(b)(2)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 50 percent of the W–2 wages
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

alternate_wage_limit_rate

Parameter

source: 26 USC 199A(b)(2)(B)(ii)

- name: alternate_wage_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(b)(2)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 25 percent of the W–2 wages
  versions:
    - effective_from: '2026-01-01'
      formula: '0.25'

qualified_property_limit_rate

Parameter

source: 26 USC 199A(b)(2)(B)(ii)

- name: qualified_property_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(b)(2)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              2.5 percent of the unadjusted basis immediately after acquisition of all qualified
              property
  versions:
    - effective_from: '2026-01-01'
      formula: '0.025'

qbi_phasein_range_other

Parameter

source: 26 USC 199A(b)(3)(B)(i)(I), (b)(3)(B)(ii)(II)

- name: qbi_phasein_range_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 199A(b)(3)(B)(i)(I), (b)(3)(B)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: threshold amount plus $75,000
  versions:
    - effective_from: '2026-01-01'
      formula: '75000'

qbi_phasein_range_joint

Parameter

source: 26 USC 199A(b)(3)(B)(i)(I), (b)(3)(B)(ii)(II)

- name: qbi_phasein_range_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 199A(b)(3)(B)(i)(I), (b)(3)(B)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: $150,000 in the case of a joint return
  versions:
    - effective_from: '2026-01-01'
      formula: '150000'

threshold_amount_base

Parameter

source: 26 USC 199A(e)(2)(A)

- name: threshold_amount_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 199A(e)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: The term “threshold amount” means $157,500
  versions:
    - effective_from: '2026-01-01'
      formula: '157500'

threshold_amount_joint_multiplier

Parameter

source: 26 USC 199A(e)(2)(A)

- name: threshold_amount_joint_multiplier
  kind: parameter
  dtype: Decimal
  source: 26 USC 199A(e)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 200 percent of such amount in the case of a joint return
  versions:
    - effective_from: '2026-01-01'
      formula: '2'

cooperative_reduction_rate

Parameter

source: 26 USC 199A(b)(7)(A)

- name: cooperative_reduction_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(b)(7)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 9 percent of so much of the qualified business income
  versions:
    - effective_from: '2026-01-01'
      formula: '0.09'

cooperative_wage_reduction_rate

Parameter

source: 26 USC 199A(b)(7)(B)

- name: cooperative_wage_reduction_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 199A(b)(7)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 50 percent of so much of the W–2 wages
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

minimum_active_qbi_deduction_base

Parameter

source: 26 USC 199A(i)(1)(B)

- name: minimum_active_qbi_deduction_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 199A(i)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: $400
  versions:
    - effective_from: '2026-01-01'
      formula: '400'

active_qbi_minimum_threshold_base

Parameter

source: 26 USC 199A(i)(2)(A)

- name: active_qbi_minimum_threshold_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 199A(i)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: at least $1,000
  versions:
    - effective_from: '2026-01-01'
      formula: '1000'

minimum_deduction_rounding_multiple

Parameter

source: 26 USC 199A(i)(3)

- name: minimum_deduction_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 199A(i)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: rounded to the nearest multiple of $5
  versions:
    - effective_from: '2026-01-01'
      formula: '5'

qbi_phasein_range

Derived

source: 26 USC 199A(b)(3)(B)

- name: qbi_phasein_range
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: $75,000 ($150,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if filing_status == 1 or filing_status == 4: qbi_phasein_range_joint else:
        qbi_phasein_range_other

threshold_amount

Derived

source: 26 USC 199A(e)(2)

- name: threshold_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(e)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: $157,500 (200 percent of such amount in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1 or filing_status == 4:
            threshold_amount_base * threshold_amount_joint_multiplier
        else:
            threshold_amount_base

trade_or_business_wage_property_limit

Derived

source: 26 USC 199A(b)(2)(B)

- name: trade_or_business_wage_property_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              the greater of— (i) 50 percent of the W–2 wages ... or (ii) the sum of 25 percent of
              the W–2 wages ... plus 2.5 percent of the unadjusted basis
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            wage_limit_rate * qualified_trade_or_business_w2_wages,
            alternate_wage_limit_rate * qualified_trade_or_business_w2_wages
            + qualified_property_limit_rate * qualified_trade_or_business_unadjusted_basis
        )

trade_or_business_qbi_amount_before_limits

Derived

source: 26 USC 199A(b)(2)(A)

- name: trade_or_business_qbi_amount_before_limits
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: 20 percent of the taxpayer’s qualified business income
  versions:
    - effective_from: '2026-01-01'
      formula: qbi_deduction_rate * qualified_business_income

trade_or_business_excess_amount

Derived

source: 26 USC 199A(b)(3)(B)(iii)

- name: trade_or_business_excess_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              the excess of— (I) the amount determined under paragraph (2)(A) ... over (II) the
              amount determined under paragraph (2)(B)
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, trade_or_business_qbi_amount_before_limits - trade_or_business_wage_property_limit)

trade_or_business_phasein_reduction

Derived

source: 26 USC 199A(b)(3)(B)(ii)

- name: trade_or_business_phasein_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              bears the same ratio to the excess amount as ... taxable income ... exceeds the
              threshold amount, bears to ... $75,000 ($150,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        trade_or_business_excess_amount

        * min(1, max(0, taxable_income_computed_without_section_199A - threshold_amount) /
        qbi_phasein_range)

cooperative_reduction

Derived

source: 26 USC 199A(b)(7)

- name: cooperative_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: shall be reduced by the lesser of— (A) 9 percent ... or (B) 50 percent
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            cooperative_reduction_rate * max(0, qualified_business_income_allocable_to_qualified_cooperative_payments),
            cooperative_wage_reduction_rate * max(0, w2_wages_allocable_to_qualified_cooperative_payments)
        )

trade_or_business_deductible_amount

Derived

source: 26 USC 199A(b)(2), (b)(3), (b)(7)

- name: trade_or_business_deductible_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(2), (b)(3), (b)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              the amount determined under this paragraph ... the lesser of ... Modifications to
              limit based on taxable income ... Special rule with respect to income received from
              cooperatives
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            (
                if taxable_income_computed_without_section_199A <= threshold_amount:
                    trade_or_business_qbi_amount_before_limits
                else:
                    if taxable_income_computed_without_section_199A <= threshold_amount + qbi_phasein_range:
                        trade_or_business_qbi_amount_before_limits - trade_or_business_phasein_reduction
                    else:
                        min(trade_or_business_qbi_amount_before_limits, trade_or_business_wage_property_limit)
            )
            - cooperative_reduction
        )

qualified_reit_and_ptp_component

Derived

source: 26 USC 199A(b)(1)(B)

- name: qualified_reit_and_ptp_component
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              20 percent of the aggregate amount of the qualified REIT dividends and qualified
              publicly traded partnership income
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        qbi_deduction_rate * (qualified_reit_dividends +
        qualified_publicly_traded_partnership_income)

combined_qualified_business_income_amount

Derived

source: 26 USC 199A(b)(1)

- name: combined_qualified_business_income_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              the sum of the amounts determined under paragraph (2) ... plus ... qualified REIT
              dividends and qualified publicly traded partnership income
  versions:
    - effective_from: '2026-01-01'
      formula: trade_or_business_deductible_amount + qualified_reit_and_ptp_component

qbi_taxable_income_limit

Derived

source: 26 USC 199A(a)(2)

- name: qbi_taxable_income_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              20 percent of the excess (if any) of— (A) the taxable income ... over (B) the net
              capital gain
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/1/h#net_capital_gain
            output: net_capital_gain
            hash: sha256:51290fac8ece62a820f0deddcbc0471467c13ee31b62b52b45c8798232b22357
  versions:
    - effective_from: '2026-01-01'
      formula: qbi_deduction_rate * max(0, taxable_income_computed_without_section_199A - net_capital_gain)

qbi_deduction_before_minimum_active_qbi

Derived

source: 26 USC 199A(a)

- name: qbi_deduction_before_minimum_active_qbi
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: In the case of a taxpayer other than a corporation
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              there shall be allowed as a deduction ... the lesser of— (1) the combined qualified
              business income amount ... or (2) ...
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxpayer_is_corporation:
            0
        else:
            max(0, min(combined_qualified_business_income_amount, qbi_taxable_income_limit))

active_qbi_minimum_threshold

Derived

source: 26 USC 199A(i)(2)-(3)

- name: active_qbi_minimum_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(i)(2)-(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              the $1,000 amount ... shall each be increased ... rounded to the nearest multiple of
              $5
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        active_qbi_minimum_threshold_base

        + floor(((active_qbi_minimum_threshold_base * minimum_deduction_cost_of_living_adjustment) /
        minimum_deduction_rounding_multiple) + 0.5) * minimum_deduction_rounding_multiple

minimum_active_qbi_deduction_amount

Derived

source: 26 USC 199A(i)(1), (i)(3)

- name: minimum_active_qbi_deduction_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(i)(1), (i)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: the $400 amount ... shall each be increased ... rounded to the nearest multiple of $5
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        minimum_active_qbi_deduction_base

        + floor(((minimum_active_qbi_deduction_base * minimum_deduction_cost_of_living_adjustment) /
        minimum_deduction_rounding_multiple) + 0.5) * minimum_deduction_rounding_multiple

applicable_taxpayer_for_minimum_active_qbi_deduction

Derived

source: 26 USC 199A(i)(2)

- name: applicable_taxpayer_for_minimum_active_qbi_deduction
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 199A(i)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              aggregate qualified business income with respect to all active qualified trades or
              businesses ... is at least $1,000
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        aggregate_qualified_business_income_from_active_qualified_trades_or_businesses >=
        active_qbi_minimum_threshold

qualified_business_income_deduction

Derived

source: 26 USC 199A(a), (i)

- name: qualified_business_income_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(a), (i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              deduction allowed under subsection (a) ... equal to the greater of— (A) the amount ...
              determined without regard to this subsection, or (B) $400
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if applicable_taxpayer_for_minimum_active_qbi_deduction:
            max(qbi_deduction_before_minimum_active_qbi, minimum_active_qbi_deduction_amount)
        else:
            qbi_deduction_before_minimum_active_qbi

cooperative_production_deduction_before_wage_limit

Derived

source: 26 USC 199A(g)(1)(A)

- name: cooperative_production_deduction_before_wage_limit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(g)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: >-
              9 percent of the lesser of— (i) the qualified production activities income ... or (ii)
              the taxable income
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        cooperative_reduction_rate * min(max(0, qualified_production_activities_income), max(0,
        taxable_income_computed_without_section_199A))

cooperative_production_deduction

Derived

source: 26 USC 199A(g)(1)

- name: cooperative_production_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 199A(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/199A
            excerpt: shall not exceed 50 percent of the W–2 wages of the taxpayer
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxpayer_is_specified_agricultural_or_horticultural_cooperative:
            min(cooperative_production_deduction_before_wage_limit, wage_limit_rate * max(0, cooperative_w2_wages))
        else:
            0

▸citations (4)

References

This rule cites 4 other rules.

26 USC § 199 (d)(1)(B)(i)inferredUS Federal › Statutes › Title 26 › § 199 › (d)(1)(B)(i)
26 USC § 3401 (a)(8)inferredUS Federal › Statutes › Title 26 › § 3401 › (a)(8)
26 USC § 55inferredUS Federal › Statutes › Title 26 › § 55
26 USC § 56inferredUS Federal › Statutes › Title 26 › § 56

Special rules

(1)Application to partnerships and S corporations#

Special rules

(1)Application to partnerships and S corporations#

(2)Coordination with minimum tax#

(3)Deduction limited to income taxes#

(4)Regulations#

qbi_deduction_rate

wage_limit_rate

alternate_wage_limit_rate

qualified_property_limit_rate

qbi_phasein_range_other

qbi_phasein_range_joint

threshold_amount_base

threshold_amount_joint_multiplier

cooperative_reduction_rate

cooperative_wage_reduction_rate

minimum_active_qbi_deduction_base

active_qbi_minimum_threshold_base

minimum_deduction_rounding_multiple

qbi_phasein_range

threshold_amount

trade_or_business_wage_property_limit

trade_or_business_qbi_amount_before_limits

trade_or_business_excess_amount

trade_or_business_phasein_reduction

cooperative_reduction

trade_or_business_deductible_amount

qualified_reit_and_ptp_component

combined_qualified_business_income_amount

qbi_taxable_income_limit

qbi_deduction_before_minimum_active_qbi

active_qbi_minimum_threshold

minimum_active_qbi_deduction_amount

applicable_taxpayer_for_minimum_active_qbi_deduction

qualified_business_income_deduction

cooperative_production_deduction_before_wage_limit

cooperative_production_deduction