Yes, there are income and other restrictions.
Yes, there will be a list of qualifying occupations.
Yes, you must report tips to qualify for the deduction.
Yes, there are TWO versions of the bill (House & Senate are different).
Rely on trusted sources. And be patient. (2/2)

As a separate nationwide order issued by a different federal judge in Texas (Smith v. U.S. Department of the Treasury) still remains in place, reporting companies are not currently required to file beneficial ownership information with FinCEN despite the Supreme Court’s action [in Texas Top]. (3/3)

However, reporting companies may continue to voluntarily submit beneficial ownership information reports.
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(2/3)