Rental Activities and the §199A Qualified Business Income Deduction
The One Big Beautiful Bill Act (OB3 Act) made the §199A deduction permanent. A key source of confusion among tax practitioners since the enactment of §199A was the eligibility of a rental activity for the deduction. Read More: https://www.tomtalkstaxes.com/p/rental-activities-qbi (March 20, 2026)