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or a taxpayer with $150,000 in taxable income before the qualified business income deduction, the QBI deduction is limited to 50% of W-2 wages or

or a taxpayer with $150,000 in taxable income before the qualified business income deduction, the QBI deduction is limited to 50% of W-2 wages or 25% of W-2 wages plus 2.5% of unadjusted basis in all qualified property.

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