The 199A Qualified Business Income Deduction – What Real Estate Professionals Should Know

The 199A Qualified Business Income Deduction – What Real Estate Professionals Should Know

Dec 18, 2019
Light Theme Light Dark Theme Dark


Webinar recording from Dec. 17, 2019
Presenter: Evan Liddiard

Download accompanying slides (PPTX: 15 MB)

The Tax Cuts and Jobs Act of 2017 was the biggest overhaul of the U.S. tax law in over 30 years. The Act included many changes affecting individuals and businesses in the real estate industry. Yet the most positive provision for most real estate professionals is also one of the least known and understood – a special new deduction for independent contractors and owners of pass-through businesses such as corporations, limited liability companies, and partnerships. This webinar explores the origins of the 199A Qualified Business Income Deduction and how it impacts most real estate professionals. Agents, brokers, real estate developers, and owners of rental property will learn how the new deduction benefits them.

Evan Liddiard

Evan Liddiard, CPA, joined NAR in 2013 after serving for more than 20 years on the staff of Senator Orrin G. Hatch (R-Utah), former chairman of the Finance Committee. Mr. Liddiard was Senator Hatch’s lead advisor on tax policy issues. Evan also has extensive experience working for several CPA firms.

Mr. Liddiard received his B.S. in Accounting from the University of Utah and also has graduate degrees from George Washington University and American University, where he is an adjunct professor in the tax program.

Window to the Law is a monthly video series that provides valuable risk management tips and information to help real estate professionals navigate legal issues facing the real estate industry.
From the advocacy efforts to technology advances and updates on commercial industry trends, the topics in this series all relate to what’s happening in commercial real estate now and what trends are on the horizon.
These webinars and videos are an extension of the New AE Orientation, intended to provide ongoing learning on association management resources and programs to newly appointed AEs.
The hunt is about so much more than the house. Home buying hiccups lead to tough decisions. Guided by the expertise of a REALTOR®, First-Time Buyer puts the real in real estate.
YouTube Play Button Icon

NAR Videos on YouTube

NAR offers additional topics online covering legislation, events, industry news and guides for both NAR members and the public. Visit NAR on YouTube

National Association of REALTORS®

18.5K subscribers

Open YouTube


1.57K subscribers

Open YouTube

REALTOR® Magazine

3.66K subscribers

Open YouTube

NAR Meetings

1.56K subscribers

Open YouTube

Realtors Property Resource® (RPR)

4.58K subscribers

Open YouTube


1.17K subscribers

Open YouTube

First-Time Buyer

278 subscribers

Open YouTube

That’s Who We R (playlist)

Open YouTube