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Main Subject: Taxation

Main Street Tax Certainty Act

This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.)

Qualified business income is defined as the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business, excluding capital gains or losses, dividends, interest income, or income earned outside the U.S.

S126-117, S480-117,

House floor actions Actions

IntroReferral
Feb. 25 2021	Referred to the House Committee on Ways and Means.

Library of Congress Actions

IntroReferral
Feb. 25 2021	Introduced in House Introduced in House

House bill HR1381-117

Main Street Tax Certainty Act

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