William A. Bailey, assistant professor in the Foster College of Business at Bradley University in Peoria, Ill., received the JofA's Lawler Award for the best article of 2018.
His article, "Mechanics of the New Sec. 199A Deduction for Qualified Business Income," JofA, May 2018, details the steps for calculating the deduction for individuals who earn income from passthrough businesses and determining who may claim it.
The award is named for John L. Lawler, a former JofA editor and AICPA senior vice president. Winners are chosen annually by the JofA's board of editorial advisers. A list of past winners is available at journalofaccountancy.com/lawler.