The report is titled The Tax Cuts and Jobs Act: Qualified Business Income Deduction – Special Provisions Related to Specified Service Businesses.It focuses on the income thresholds attached for specified service businesses
The report explains what constitutes a specified service business and addresses threshold amounts for these businesses beyond which income from such a business is not eligible for the QBI deduction. It also provides suggestions for attaining more favorable tax consequences with various taxpayer scenarios and associated calculations provided throughout the report.
The toolkit can be downloaded for free.