Section 1 Short title
This Act may be cited as the “Main Street Tax Certainty Act”.
Main Street Tax Certainty Act
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income.
Sec. 2 Deduction for qualified business income made permanent
Section 199A of the Internal Revenue Code of 1986 is amended by striking subsection (i).