000			01326nab a2200217 c 4500
999			_c149849 _d149849
003			ES-MaIEF
005			20241004133855.0
007			ta
008			241002s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_931783 _aSullivan, Martin
245	1	0	_aShould we breathe new life into the passthrough deduction? _c by Martin A. Sullivan
260			_c2024
520			_aWe aren’t so naïve to think that the low regard economists might have for a tax benefit enjoyed by 26 million owners of politically powerful “small” American businesses will do much to derail lawmakers’ efforts to extend most or all of it. Nevertheless, we thought it might be worthwhile to highlight some significant shortcomings of section 199A in the hope that Congress might consider modifications to the 20 percent deduction for qualified business income of passthroughs. It is scheduled to expire — along with all the Tax Cuts and Jobs Act’s individual tax cuts — at the end of 2025.
650		0	_967106 _aDEDUCCIONES TRIBUTARIAS
650		4	_946528 _aIMPUESTOS INDIRECTOS
650		4	_948067 _aPOLITICA FISCAL
650		4	_942888 _aESTADOS UNIDOS
773	0		_9172357 _oOP 138-Bis/2024/114/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 10, June 3 2024; p. 1469-1473
942			_cART