The 2017 Tax Cuts and Jobs Act created what was known as the “grain glitch” through the creation of the new Section 199A deduction. That provision allows for a 20 percent deduction from income earned by a “pass through” business. “Pass through” refers to small and medium-sized businesses organized as sole proprietorships, partnerships, and S corporations, which “pass” their business income through from the business’ activities to the entrepreneur who owns the entity. The income is then taxed at the personal tax rate. About 93 percent of all farms in the U.S. are pass through business tax filers. But the glitch came from the provision’s inclusion of a 20 percent deduction on &ldquo...