--- title: Important Updates to the Pass-Through Deduction description: The Tax Reform Act of 2017 gave us the new Section 199A pass-through deduction - a valuable tax deduction available to many businesses. 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[Hospitality, Restaurants, and Retail](https://scottandco.com/industries/retail) - [Manufacturing and Distribution](https://scottandco.com/industries/manufacturing) - [Medical](https://scottandco.com/industries/medical) - [Nonprofit](https://scottandco.com/industries/non-profit) - [Professional and Business Services](https://scottandco.com/industries/professional-services) - [Real Estate](https://scottandco.com/industries/real-estate) - [Insights](https://scottandco.com/blog) - [Careers](https://scottandco.com/careers) # Important Updates to the Pass-Through Deduction [Admin](https://scottandco.com/blog/author/admin) Oct 10, 2018, 12:00:00 AM [Scott and Company Advisor>Volume 3 Issue 5](https://scottandco.com/blog/tag/scott-and-company-advisorvolume-3-issue-5) ![Important Updates to the Pass-Through Deduction](https://scottandco.com/hubfs/Imported_Blog_Media/AdobeStock_143088644-2.jpeg) The Tax Reform Act of 2017 gave us the new Section 199A pass-through deduction - a valuable tax deduction available to many businesses. It also gave us some eligibility requirements that have to be met to take the deduction. This whitepaper discusses these eligibility requirements, which were recently clarified in a set of proposed regulations released by the IRS. [Follow this link to read our full report.](https://scottandco.com/wp-content/uploads/2018/09/passthroughdeduction.pdf?utm_source=Scott+and+Company+Newsletter+Volume+3+Issue+5-+External&utm_campaign=Scott+Advisor+Special+Edition+Pass+Through+Update&utm_medium=email) - [Tweet](https://twitter.com/share) ![Scott Logo with Tagline - FINAL-ReversedText](https://scottandco.com/hs-fs/hubfs/Scott%20Logo%20with%20Tagline%20-%20FINAL-ReversedText.png?width=300&height=92&name=Scott%20Logo%20with%20Tagline%20-%20FINAL-ReversedText.png)   ##### Quick Links Quick Links - [About](https://scottandco.com/about) - [Services](https://scottandco.com/services) - [Industries](https://scottandco.com/industries) - [Insights](https://scottandco.com/blog) - [Careers](https://scottandco.com/careers) ![SCBIZ BPTW logo 2026](https://scottandco.com/hs-fs/hubfs/SCBIZ%20BPTW%20logo%202026.png?width=150&height=158&name=SCBIZ%20BPTW%20logo%202026.png) Proud to be named a South Carolina 2026 Best Places to Work—our 12th year on this prestigious list. 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