As millions of Americans woke up to $1,200 checks in their bank accounts, some of the nation’s richest taxpayers learned they were about to receive a bit of relief as well — about $1.7m each, to be exact. Nearly 43,000 millionaires across the country would soon profit off a loophole adapted from the Republican tax code overhaul of 2017, which allows certain business owners to significantly reduce their tax liability by temporarily suspending the limit of deductions they can place against non-business income.