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Tax Reform Archives

2017 Tax Act Provides 20% Deduction for Individual Owners of Certain Pass-Through Businesses

One of the most significant changes under the new tax rules is the reduction in the maximum federal income tax rate for Subchapter C corporations to 20%, together with the elimination of the corporate alternative minimum tax ("AMT"). In an apparent effort to mitigate the potential disparity for the owners of flow-through business entities, individual owners can deduct 20% of domestic qualified business income ("QBI") from a partnership, S corporation or sole proprietorship ("qualified business entities"), subject to certain limitations.

2017 Tax Reform: Individual Tax Changes in the "Tax Cuts and Jobs Act"

Kundra & Associates is excited to provide you with relevant text/information as to the new Tax Law Changes with special thanks to RIA for text and language. If you have further questions, please contact your tax professional or the attorneys at Kundra & Associates for assistance.

2017 Tax Reform: S Corps, Partnerships & Related Changes

Kundra & Associates is excited to provide you with relevant text/information as to the new Tax Law Changes with special thanks to RIA for text and language. If you have further questions, please contact your tax professional or the attorneys at Kundra & Associates for assistance. 

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