Tax Reform | Internal Revenue Service

 Proposed Regulations on Section 199A Deduction and Depreciation Deduction

The IRS issued proposed regulations this week for a new provision allowing many owners of sole proprietorships, partnerships, trusts and S corporations to deduct 20 percent of their qualified business income. The new section 199A deduction is available for tax years beginning after Dec. 31, 2017.

The Treasury Department and the IRS also issued proposed regulations this week on the new 100-percent depreciation deduction that allows businesses to write off most depreciable business assets in the year they are placed in service.

For more information on the two new deductions, visit

Judge halts mother-daughter deportation, threatens to hold Sessions in contempt – The Washington Post

Arelis R. Hernández

“This is pretty outrageous. That someone seeking justice in U.S. court is spirited away while her attorneys are arguing for justice for her?” So said a federal trial judge in open court in Washington, Thursday, shortly before he threatened to hold Attorney General Jeff Sessions in contempt of court. The judge found out, during a hearing, that immigration agents had moved to deport the mother and daughter whose case was before him. WASHINGTON POST
More: “Turn that plane around,” furious judge orders. WASHINGTON TIMES