Under the link below is an web page from which you can download the overview of the section 199A pass-through deduction provided by the U.S. Congress Joint Committee on Taxation.  Every legal and tax professional who represents owners of closely-held businesses should be familiar with these slides, and many of these professionals may want to provide copies of the slides to their business owner clients.

Here is the link:  https://www.jct.gov/publications.html?func=startdown&id=5171