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S. 213 — Main Street Tax Certainty Act — Project Euthyna

The public record · 119th Congress

Main Street Tax Certainty Act

This bill makes permanent the qualified business income (QBI) tax deduction.

Under current law, individuals, estates, and trusts may deduct the lower of (1) 20% of QBI from a qualified business, qualified real estate investment trust dividends, and qualified publicly traded partnership income; or (2) 20% of taxable income less net capital gain. (Some limitations apply.)

However, under current law, the QBI tax deduction expires after December 31, 2025.

Other titles

the names this measure carries besides the one at the top of this page, each with the record's own label for it. The collection includes titles given to parts of a bill as well as to the whole.

A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income.Official Title as Introduced

Main Street Tax Certainty ActShort Title(s) as Introduced

Legislative history

S. 213·Senate·Bill·Taxation

Sen. Steve Daines(Republican-Montana)·

Jan 23, 2025

SenateRead twice and referred to the Committee on Finance.

Documents

Everything Congress printed about this measure. A bill is reprinted each time it changes, the Congressional Research Service summarizes each version, and the committee that reports a bill files its own written account of it.

Bill text

Jan 23, 2025As introduced in the Senate

Plain-language summaries

Jan 23, 2025Introduced in Senate

Where it stands

In committee — the Senate

On the floor — the Senate

In committee — the House

On the floor — the House

Resolving differences

With the President

Became law

Path for a Senate bill