Treasury Issues Proposed Regulations on New 20% Deduction for Pass-Throughs

The recommendations are still being reviewed and digested, but the definition of qualified business looks promising for owners of product-based tech businesses above the crucial $157k/$315k income point. Everyone qualifies up until that point, but not after if you have a consulting business.

Between this and the changes that discourage stock-based compensation, I wouldn't be surprised to see a lot more tech jobs being posted as consulting jobs.