Mark Gergen quoted by CNBC, Feb. 5, 2018
So those who have income from “non-corporate enterprises” can deduct 20 percent of that income before filing taxes on it. This includes those who have money in private equity, venture capital or publicly funded partnerships, says Mark Gergen. … He adds that these pass-through deductions were not created with the explicit intention of helping gig workers — that was a side effect.