The most recent tax reform, the Tax Cuts and Jobs Act (TCJA) began in 2018, and adds a new qualified business income deduction (section 199A) for pass-through entities. Be sure to support your comments with information you find in the library or in the IRS code and Identify what you found interesting about the articles/notes given below and give an example of how you would apply what you leaned to a new client you just acquired that is opening a new business and wants to know which type of business to open.