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Main Street Tax Certainty Act

S. 213 · 119th Congress · Jan 23, 2025 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income.

Section 1 Short title

This Act may be cited as the “Main Street Tax Certainty Act”.

Sec. 2 Deduction for qualified business income made permanent

Section 199A of the Internal Revenue Code of 1986 is amended by striking subsection (i).