Layer-2 content skill for computing the §199A Qualified Business Income deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 under the One Big Beautiful Bill Act (P.L. 119-21, July 4 2025), which made the §199A deduction permanent at 20% — the 23% rate in the House-passed bill was NOT enacted. For tax years beginning after December 31, 2025, OBBBA widens the phase-in ranges to $75,000/$150,000 and adds a $400 minimum deduction for taxpayers with at least $1,000 of QBI from active trades or businesses. Handles the QBI calculation from Schedule C net profit, the deductible SE tax and SE health insurance adjustments, the taxable income thresholds ($197,300 single / $394,600 MFJ for 2025), phase-in ranges for SSTB and W-2/UBIA limitations, the specified service trade or business (SSTB) classification, W-2 wage and UBIA of qualified property limitations, the interaction with retirement contributions, and Forms 8995 (simplified) and 8995-A (detailed).
Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI
Supported by the Atlas install prompt. Skill-specific requirements vary.
Skill stats
Skills1CategoryGeneralStars0
About this skill
Layer-2 content skill for computing the §199A Qualified Business Income deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 under the One Big Beautiful Bill Act (P.L. 119-21, July 4 2025), which made the §199A deduction permanent at 20% — the 23% rate in the House-passed bill was NOT enacted. For tax years beginning after December 31, 2025, OBBBA widens the phase-in ranges to $75,000/$150,000 and adds a $400 minimum deduction for taxpayers with at least $1,000 of QBI from active trades or businesses. Handles the QBI calculation from Schedule C net profit, the deductible SE tax and SE health insurance adjustments, the taxable income thresholds ($197,300 single / $394,600 MFJ for 2025), phase-in ranges for SSTB and W-2/UBIA limitations, the specified service trade or business (SSTB) classification, W-2 wage and UBIA of qualified property limitations, the interaction with retirement contributions, and Forms 8995 (simplified) and 8995-A (detailed).
Quick start
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Layer-2 content skill for computing the §199A Qualified Business Income deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 under the One Big Beautiful Bill Act (P.L. 119-21, July 4 2025), which made the §199A deduction permanent at 20% — the 23% rate in the House-passed bill was NOT enacted. For tax years beginning after December 31, 2025, OBBBA widens the phase-in ranges to $75,000/$150,000 and adds a $400 minimum deduction for taxpayers with at least $1,000 of QBI from active trades or businesses. Handles the QBI calculation from Schedule C net profit, the deductible SE tax and SE health insurance adjustments, the taxable income thresholds ($197,300 single / $394,600 MFJ for 2025), phase-in ranges for SSTB and W-2/UBIA limitations, the specified service trade or business (SSTB) classification, W-2 wage and UBIA of qualified property limitations, the interaction with retirement contributions, and Forms 8995 (simplified) and 8995-A (detailed).
About this listing
Category
General
Reported license
AGPL-3.0
Listing language (estimated)
English
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.
Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLI