Thank you. As far as I see, IRS still gives it as as valid deduction for 2019 returns, see: https://www.irs.gov/taxtopics/tc453
Perhaps IRS just did not update that page, despite the 2020 date on it.
I’ll definitely look up the TCJA now, but do you happen to have a reference to the provision or a link explaining its elimination of bad debt deductions. Thank you.
