# 119-hr-3249: Mom and Pop Tax Relief Act

119-hr-3249, Mom and Pop Tax Relief Act, is a 119th Congress bill sponsored by Rep. Moore, Gwen [D-WI-4] (D-WI); status introduced; PRIA reads it as touching household money (as of 2026-10-31).

- Canonical: https://policyrisk.com/legislation/119-hr-3249
- As of: 2026-10-31
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-3249
- Congress: 119
- Title: Mom and Pop Tax Relief Act
- Status: introduced
- Introduced: 2025-05-07
- Sponsor: Rep. Moore, Gwen [D-WI-4] (D-WI)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-31

## Summary

**Would cap the qualified business income deduction at $25,000 per taxpayer.** It would also add an adjusted gross income phaseout at $200,000 for single filers and $400,000 for joint filers, tighten how W-2 wages are measured, and narrow which trades qualify. - Small business owners and families that rely on pass-through income would see their combined deduction limited to $25,000 per taxpayer, reducing the tax benefit for households with multiple businesses. This applies to tax years beginning after December 31, 2025. - Higher-income pass-through owners would lose deduction value as adjusted gross income exceeds $200,000 for individuals and $400,000 for joint filers, with the deduction reduced by the excess AGI and not allowed below zero. - Employers and tax preparers face a narrower W-2 wage test. W-2 wages must match amounts described in section 6051, be allocable to domestic production receipts, and wages not filed with the Social Security Administration within 60 days are excluded from the wage measure. - The bill simplifies certain loss carryover rules and adds explicit guidance for short taxable years and for cases where a taxpayer acquires or disposes of a major portion of a trade or business.

## Cosponsors (8)

- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-05-07T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-05-07T00:00:00.000Z
- Rep. Velázquez, Nydia M. [D-NY-7] (D-NY), 2025-05-07T00:00:00.000Z
- Rep. McCollum, Betty [D-MN-4] (D-MN), 2025-05-07T00:00:00.000Z
- Rep. Latimer, George [D-NY-16] (D-NY), 2025-05-07T00:00:00.000Z
- Rep. McIver, LaMonica [D-NJ-10] (D-NJ), 2025-05-19T00:00:00.000Z
- Rep. McDonald Rivet, Kristen [D-MI-8] (D-MI), 2025-05-21T00:00:00.000Z
- Rep. Jayapal, Pramila [D-WA-7] (D-WA), 2026-10-29T00:00:00.000Z

## Provisions PRIA read

- New cap on small-business income deduction: cost, high. If enacted, this would cap the pass-through business income deduction at $25,000 per taxpayer each year. It would replace the current 20% formula and then cut that cap by how much your adjusted gross income (AGI) is over $200,000 ($400,000 for joint filers). Only trades or businesses, not employee…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-7973: Momnibus Act
- 119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-hr-5390: FAMILY Act
- 119-hr-15: Equality Act
- 119-hr-1877: Protecting Americans’ Social Security Data Act

## Sources
- [119-hr-3249 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3249)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-hr-20)
- [119-hr-5390: FAMILY Act](https://policyrisk.com/legislation/119-hr-5390)
- [119-hr-15: Equality Act](https://policyrisk.com/legislation/119-hr-15)
- [119-hr-1877: Protecting Americans’ Social Security Data Act](https://policyrisk.com/legislation/119-hr-1877)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3249 (as of 2026-10-31).