The 20 percent pass-through deduction could provide a major benefit for gig economy workers and the self-employed, but there are also some important caveats.       Home  |  Subscribe       SMB Finance: Executive Briefing   May 10, 2018       Top Stories   Tax reform law may give freelancers a boost by MICHAEL COHN   The 20 percent pass-through deduction could provide a major benefit for gig economy workers and the self-employed, but there are also some important caveats. READ MORE »   Big changes on the way in sales and use tax? by TED NEEDLEMAN   SUT software faces changes in technology, legislation and regulation. READ MORE »       IRS issues tax guidance on tip jars by MICHAEL COHN   The Internal Revenue Service