"This notice contains a proposed revenue procedure that provides guidance on methods for calculating W-2 wages for purposes of section 199A of the Internal Revenue Code and proposed Sections 1.199A-1 through 1.199A-6 of the Income Tax Regulations ... Specifically, this Notice provides methods for calculating W-2 wages [1] for purposes of section 199A(b)(2), which, for certain taxpayers, provides a limitation based on W-2 wages to the amount of the deduction for qualified business income under section 199A(a); and [2] for purposes of section 199A(b)(7), which, for certain specified agricultural and horticultural cooperative patrons, provides a reduction to the section 199A(a) deduction based on W-2 wages."