Section 199A remains one of the most valuable—and complex—tax benefits available to owners of pass-through businesses. This course provides a practical overview of the Qualified Business Income (QBI) deduction, incorporating the latest legislative changes that permanently extend the deduction beginning in 2026. Participants will learn how to determine qualified business income, identify eligible trades or businesses, navigate the specified service trade or business (SSTB) rules, apply the wage and qualified property limitations, and understand the overall taxable income limitation. Through clear explanations and practical examples, this course equips tax professionals with the knowledge needed to accurately calculate and maximize the Section 199A deduction for sole proprietorships, partnerships, S corporations, trusts, and estates.