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Specified Service Trade or Business List - SSTBs

May 29, 2025 · 49.3 KB Download

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This document provides a comprehensive list of specified service trades or businesses (or SSTBs) for purposes of the qualified business income (QBI) deduction and, under the House version of the One Big Beautiful Bill Act, the SALT deduction. These entities would be severely curtailed or entirely prohibited from utilizing either deduction.

Download the Specified Service Trade or Business List - SSTBs

File name: List of Specified Service Trades or Businesses (199A).pdf

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Tax

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Advocacy and Tax Relief
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