The NATP summary lists 'the most notable changes taking effect after December 31, 2017' so I interpret that as tax year 2018. " Pass-through Businesses Non-corporate taxpayers, including trusts or estate. who have domestic qualified business income (QBI) from a partnership, S corporation, or sole proprietorship are allowed to deduct 20% of business-related income, subject to certain wage limits and exceptions. The remaining income is subject to normal individual rates.
The 20% deduction in not allowed in computing adjusted gross income (AGI), but rather is allowed as a deduction reducing taxable income. It does not reduce income subject to SE tax. The deduction is also not allowed for businesses offering certain personal services........"
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