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Jacque states, While the Sec. 199A qualified business income deduction is a deduction for individual taxpayers on their 1040 returns, this deduction is in response

Jacque states, "While the Sec. 199A qualified business income deduction is a deduction for individual taxpayers on their 1040 returns, this deduction is in response to the reduction of the corporate tax rate in the TCJA of 2017."Do you agree? If so, explain the rationale that Congress used in enacting this Sec. 199A.

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