# 119-hr-703: Main Street Tax Certainty Act

119-hr-703, Main Street Tax Certainty Act, is a 119th Congress bill sponsored by Rep. Smucker, Lloyd [R-PA-11] (R-PA) with 192 cosponsors; status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-703
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-703
- Congress: 119
- Title: Main Street Tax Certainty Act
- Status: introduced
- Introduced: 2025-01-23
- Sponsor: Rep. Smucker, Lloyd [R-PA-11] (R-PA)
- Cosponsors: 192
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**This bill would permanently preserve the qualified business income (QBI) deduction** by removing the sunset provision in Internal Revenue Code section 199A. The change would apply to taxable years beginning after December 31, 2025, so the deduction would be available for 2026 and later tax years. It achieves this by striking subsection (i) of section 199A and setting that effective date. Taxpayers with qualified business income would continue to claim the QBI deduction under the existing Section 199A rules for those years.

## Cosponsors (192)

- Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-01-23T00:00:00.000Z
- Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-01-23T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-01-23T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-01-23T00:00:00.000Z
- Rep. Stauber, Pete [R-MN-8] (R-MN), 2025-01-23T00:00:00.000Z
- Rep. Joyce, John [R-PA-13] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. Bost, Mike [R-IL-12] (R-IL), 2025-01-23T00:00:00.000Z
- Rep. Crenshaw, Dan [R-TX-2] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. Ellzey, Jake [R-TX-6] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Salazar, Maria Elvira [R-FL-27] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Clyde, Andrew S. [R-GA-9] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. Fitzgerald, Scott [R-WI-5] (R-WI), 2025-01-23T00:00:00.000Z
- Rep. Rouzer, David [R-NC-7] (R-NC), 2025-01-23T00:00:00.000Z
- Rep. Cammack, Kat [R-FL-3] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Finstad, Brad [R-MN-1] (R-MN), 2025-01-23T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. Ciscomani, Juan [R-AZ-6] (R-AZ), 2025-01-23T00:00:00.000Z
- Rep. Cline, Ben [R-VA-6] (R-VA), 2025-01-23T00:00:00.000Z
- Rep. Fong, Vince [R-CA-20] (R-CA), 2025-01-23T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2025-01-23T00:00:00.000Z
- Rep. Rulli, Michael A. [R-OH-6] (R-OH), 2025-01-23T00:00:00.000Z
- Rep. Moolenaar, John R. [R-MI-2] (R-MI), 2025-01-23T00:00:00.000Z
- Rep. Foxx, Virginia [R-NC-5] (R-NC), 2025-01-23T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-01-23T00:00:00.000Z
- Rep. Green, Mark E. [R-TN-7] (R-TN), 2025-01-23T00:00:00.000Z
- Rep. Rogers, Harold [R-KY-5] (R-KY), 2025-01-23T00:00:00.000Z
- Rep. Bice, Stephanie I. [R-OK-5] (R-OK), 2025-01-23T00:00:00.000Z
- Rep. Strong, Dale W. [R-AL-5] (R-AL), 2025-01-23T00:00:00.000Z
- Rep. Guest, Michael [R-MS-3] (R-MS), 2025-01-23T00:00:00.000Z
- Rep. Hudson, Richard [R-NC-9] (R-NC), 2025-01-23T00:00:00.000Z
- Rep. Kean, Thomas H. [R-NJ-7] (R-NJ), 2025-01-23T00:00:00.000Z
- Rep. Rogers, Mike D. [R-AL-3] (R-AL), 2025-01-23T00:00:00.000Z
- Rep. Nunn, Zachary [R-IA-3] (R-IA), 2025-01-23T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Fallon, Pat [R-TX-4] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Edwards, Chuck [R-NC-11] (R-NC), 2025-01-23T00:00:00.000Z
- Rep. Moore, Riley M. [R-WV-2] (R-WV), 2025-01-23T00:00:00.000Z
- Rep. Rutherford, John H. [R-FL-5] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Hern, Kevin [R-OK-1] (R-OK), 2025-01-23T00:00:00.000Z
- Rep. Estes, Ron [R-KS-4] (R-KS), 2025-01-23T00:00:00.000Z
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2025-01-23T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-01-23T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2025-01-23T00:00:00.000Z
- Rep. Grothman, Glenn [R-WI-6] (R-WI), 2025-01-23T00:00:00.000Z
- Rep. Van Orden, Derrick [R-WI-3] (R-WI), 2025-01-23T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. Baird, James R. [R-IN-4] (R-IN), 2025-01-23T00:00:00.000Z
- Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] (R-TN), 2025-01-23T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-01-23T00:00:00.000Z
- Rep. Griffith, H. Morgan [R-VA-9] (R-VA), 2025-01-23T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Webster, Daniel [R-FL-11] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Kim, Young [R-CA-40] (R-CA), 2025-01-23T00:00:00.000Z
- Rep. LaLota, Nick [R-NY-1] (R-NY), 2025-01-23T00:00:00.000Z
- Rep. Wilson, Joe [R-SC-2] (R-SC), 2025-01-23T00:00:00.000Z
- Rep. Zinke, Ryan K. [R-MT-1] (R-MT), 2025-01-23T00:00:00.000Z
- Rep. Wagner, Ann [R-MO-2] (R-MO), 2025-01-23T00:00:00.000Z
- Rep. Scott, Austin [R-GA-8] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. Alford, Mark [R-MO-4] (R-MO), 2025-01-23T00:00:00.000Z
- Rep. Fulcher, Russ [R-ID-1] (R-ID), 2025-01-23T00:00:00.000Z
- Rep. Balderson, Troy [R-OH-12] (R-OH), 2025-01-23T00:00:00.000Z
- Rep. Kiley, Kevin [I-CA-3] (I-CA), 2025-01-23T00:00:00.000Z
- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2025-01-23T00:00:00.000Z
- Rep. Barrett, Tom [R-MI-7] (R-MI), 2025-01-23T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2025-01-23T00:00:00.000Z
- Rep. Graves, Sam [R-MO-6] (R-MO), 2025-01-23T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2025-01-23T00:00:00.000Z
- Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ), 2025-01-23T00:00:00.000Z
- Rep. Ezell, Mike [R-MS-4] (R-MS), 2025-01-23T00:00:00.000Z
- Rep. Harshbarger, Diana [R-TN-1] (R-TN), 2025-01-23T00:00:00.000Z
- Rep. Maloy, Celeste [R-UT-2] (R-UT), 2025-01-23T00:00:00.000Z
- Rep. Letlow, Julia [R-LA-5] (R-LA), 2025-01-23T00:00:00.000Z
- Rep. Hinson, Ashley [R-IA-2] (R-IA), 2025-01-23T00:00:00.000Z
- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA), 2025-01-23T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2025-01-23T00:00:00.000Z
- Rep. Begich, Nicholas J. [R-AK-At Large] (R-AK), 2025-01-23T00:00:00.000Z
- Rep. Valadao, David G. [R-CA-22] (R-CA), 2025-01-23T00:00:00.000Z
- Rep. Walberg, Tim [R-MI-5] (R-MI), 2025-01-23T00:00:00.000Z
- Rep. Kelly, Trent [R-MS-1] (R-MS), 2025-01-23T00:00:00.000Z
- Rep. Collins, Mike [R-GA-10] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. Langworthy, Nicholas A. [R-NY-23] (R-NY), 2025-01-23T00:00:00.000Z
- Rep. Franklin, Scott [R-FL-18] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Bilirakis, Gus M. [R-FL-12] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Huizenga, Bill [R-MI-4] (R-MI), 2025-01-23T00:00:00.000Z
- Rep. Allen, Rick W. [R-GA-12] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. Bergman, Jack [R-MI-1] (R-MI), 2025-01-23T00:00:00.000Z
- Rep. Higgins, Clay [R-LA-3] (R-LA), 2025-01-23T00:00:00.000Z
- Rep. Amodei, Mark E. [R-NV-2] (R-NV), 2025-01-23T00:00:00.000Z
- Rep. Thompson, Glenn [R-PA-15] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. Owens, Burgess [R-UT-4] (R-UT), 2025-01-23T00:00:00.000Z
- Rep. Steil, Bryan [R-WI-1] (R-WI), 2025-01-23T00:00:00.000Z
- Rep. Guthrie, Brett [R-KY-2] (R-KY), 2025-01-23T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2025-01-23T00:00:00.000Z
- Rep. Calvert, Ken [R-CA-41] (R-CA), 2025-01-23T00:00:00.000Z
- Rep. Wittman, Robert J. [R-VA-1] (R-VA), 2025-01-23T00:00:00.000Z
- Rep. Burchett, Tim [R-TN-2] (R-TN), 2025-01-23T00:00:00.000Z
- Rep. Newhouse, Dan [R-WA-4] (R-WA), 2025-01-23T00:00:00.000Z
- Rep. Mace, Nancy [R-SC-1] (R-SC), 2025-01-23T00:00:00.000Z
- Rep. Mackenzie, Ryan [R-PA-7] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. Houchin, Erin [R-IN-9] (R-IN), 2025-01-23T00:00:00.000Z
- Rep. Williams, Roger [R-TX-25] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-01-23T00:00:00.000Z
- Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2025-01-23T00:00:00.000Z
- Rep. Hageman, Harriet M. [R-WY-At Large] (R-WY), 2025-01-23T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Gill, Brandon [R-TX-26] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Schmidt, Derek [R-KS-2] (R-KS), 2025-01-23T00:00:00.000Z
- Rep. De La Cruz, Monica [R-TX-15] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. McCormick, Richard [R-GA-7] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. McDowell, Addison P. [R-NC-6] (R-NC), 2025-01-23T00:00:00.000Z
- Rep. Bresnahan, Robert P. [R-PA-8] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. Miller-Meeks, Mariannette [R-IA-1] (R-IA), 2025-01-23T00:00:00.000Z
- Rep. Loudermilk, Barry [R-GA-11] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2025-01-23T00:00:00.000Z
- Rep. Gooden, Lance [R-TX-5] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Johnson, Dusty [R-SD-At Large] (R-SD), 2025-01-23T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-01-23T00:00:00.000Z
- Rep. Perry, Scott [R-PA-10] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. Burlison, Eric [R-MO-7] (R-MO), 2025-01-23T00:00:00.000Z
- Rep. Arrington, Jodey C. [R-TX-19] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Timmons, William R. [R-SC-4] (R-SC), 2025-01-23T00:00:00.000Z
- Rep. Miller, Mary E. [R-IL-15] (R-IL), 2025-01-23T00:00:00.000Z
- Rep. LaMalfa, Doug [R-CA-1] (R-CA), 2025-01-23T00:00:00.000Z
- Rep. McCaul, Michael T. [R-TX-10] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Wied, Tony [R-WI-8] (R-WI), 2025-01-23T00:00:00.000Z
- Rep. Greene, Marjorie Taylor [R-GA-14] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. Downing, Troy [R-MT-2] (R-MT), 2025-01-23T00:00:00.000Z
- Rep. Crank, Jeff [R-CO-5] (R-CO), 2025-01-23T00:00:00.000Z
- Rep. Gimenez, Carlos A. [R-FL-28] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. Davidson, Warren [R-OH-8] (R-OH), 2025-01-23T00:00:00.000Z
- Rep. Lucas, Frank D. [R-OK-3] (R-OK), 2025-01-23T00:00:00.000Z
- Rep. Taylor, David J. [R-OH-2] (R-OH), 2025-01-23T00:00:00.000Z
- Rep. Moore, Tim [R-NC-14] (R-NC), 2025-01-23T00:00:00.000Z
- Rep. Luttrell, Morgan [R-TX-8] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Schweikert, David [R-AZ-1] (R-AZ), 2025-01-23T00:00:00.000Z
- Rep. Comer, James [R-KY-1] (R-KY), 2025-01-23T00:00:00.000Z
- Rep. Emmer, Tom [R-MN-6] (R-MN), 2025-01-23T00:00:00.000Z
- Rep. Joyce, David P. [R-OH-14] (R-OH), 2025-01-23T00:00:00.000Z
- Rep. Jack, Brian [R-GA-3] (R-GA), 2025-01-23T00:00:00.000Z
- Rep. Stutzman, Marlin A. [R-IN-3] (R-IN), 2025-01-23T00:00:00.000Z
- Rep. Cuellar, Henry [D-TX-28] (D-TX), 2025-01-23T00:00:00.000Z
- Rep. Reschenthaler, Guy [R-PA-14] (R-PA), 2025-01-23T00:00:00.000Z
- Rep. Fry, Russell [R-SC-7] (R-SC), 2025-01-23T00:00:00.000Z
- Rep. Cole, Tom [R-OK-4] (R-OK), 2025-01-23T00:00:00.000Z
- Rep. Hill, J. French [R-AR-2] (R-AR), 2025-01-23T00:00:00.000Z
- Rep. Jackson, Ronny [R-TX-13] (R-TX), 2025-01-23T00:00:00.000Z
- Rep. Mills, Cory [R-FL-7] (R-FL), 2025-01-23T00:00:00.000Z
- Rep. McGuire, John J. [R-VA-5] (R-VA), 2025-01-23T00:00:00.000Z
- Rep. Fedorchak, Julie [R-ND-At Large] (R-ND), 2025-01-24T00:00:00.000Z
- Rep. Ogles, Andrew [R-TN-5] (R-TN), 2025-02-04T00:00:00.000Z
- Rep. Obernolte, Jay [R-CA-23] (R-CA), 2025-02-04T00:00:00.000Z
- Rep. Lee, Laurel M. [R-FL-15] (R-FL), 2025-02-04T00:00:00.000Z
- Rep. Rose, John W. [R-TN-6] (R-TN), 2025-02-04T00:00:00.000Z
- Rep. Turner, Michael R. [R-OH-10] (R-OH), 2025-02-04T00:00:00.000Z
- Rep. Self, Keith [R-TX-3] (R-TX), 2025-02-04T00:00:00.000Z
- Rep. Messmer, Mark B. [R-IN-8] (R-IN), 2025-02-04T00:00:00.000Z
- Rep. Womack, Steve [R-AR-3] (R-AR), 2025-02-04T00:00:00.000Z
- Rep. Palmer, Gary J. [R-AL-6] (R-AL), 2025-02-04T00:00:00.000Z
- Rep. Westerman, Bruce [R-AR-4] (R-AR), 2025-02-04T00:00:00.000Z
- Rep. Flood, Mike [R-NE-1] (R-NE), 2025-02-04T00:00:00.000Z
- Rep. Pfluger, August [R-TX-11] (R-TX), 2025-02-06T00:00:00.000Z
- Rep. Goldman, Craig A. [R-TX-12] (R-TX), 2025-02-10T00:00:00.000Z
- Rep. Latta, Robert E. [R-OH-5] (R-OH), 2025-02-11T00:00:00.000Z
- Rep. Mann, Tracey [R-KS-1] (R-KS), 2025-02-14T00:00:00.000Z
- Rep. Simpson, Michael K. [R-ID-2] (R-ID), 2025-02-14T00:00:00.000Z
- Rep. Aderholt, Robert B. [R-AL-4] (R-AL), 2025-02-14T00:00:00.000Z
- Rep. Dunn, Neal P. [R-FL-2] (R-FL), 2025-02-21T00:00:00.000Z
- Rep. Shreve, Jefferson [R-IN-6] (R-IN), 2025-02-21T00:00:00.000Z
- Rep. Onder, Robert F. [R-MO-3] (R-MO), 2025-02-21T00:00:00.000Z
- Rep. Evans, Gabe [R-CO-8] (R-CO), 2025-02-25T00:00:00.000Z
- Rep. Harrigan, Pat [R-NC-10] (R-NC), 2025-03-04T00:00:00.000Z
- Rep. Hurd, Jeff [R-CO-3] (R-CO), 2025-03-21T00:00:00.000Z
- Rep. Tiffany, Thomas P. [R-WI-7] (R-WI), 2025-03-26T00:00:00.000Z
- Rep. Harris, Andy [R-MD-1] (R-MD), 2025-03-26T00:00:00.000Z
- Rep. Baumgartner, Michael [R-WA-5] (R-WA), 2025-03-26T00:00:00.000Z
- Rep. Stefanik, Elise M. [R-NY-21] (R-NY), 2025-04-07T00:00:00.000Z
- Rep. Norman, Ralph [R-SC-5] (R-SC), 2025-04-08T00:00:00.000Z
- Rep. Biggs, Sheri [R-SC-3] (R-SC), 2025-04-09T00:00:00.000Z
- Rep. Knott, Brad [R-NC-13] (R-NC), 2025-04-28T00:00:00.000Z
- Rep. DesJarlais, Scott [R-TN-4] (R-TN), 2025-04-28T00:00:00.000Z
- Rep. Gonzales, Tony [R-TX-23] (R-TX), 2025-05-05T00:00:00.000Z
- Rep. Biggs, Andy [R-AZ-5] (R-AZ), 2025-05-15T00:00:00.000Z
- Rep. James, John [R-MI-10] (R-MI), 2025-05-21T00:00:00.000Z
- Rep. Jordan, Jim [R-OH-4] (R-OH), 2025-06-03T00:00:00.000Z
- Rep. Hunt, Wesley [R-TX-38] (R-TX), 2025-06-09T00:00:00.000Z
- Rep. Bishop, Sanford D. [D-GA-2] (D-GA), 2025-08-15T00:00:00.000Z

## Provisions PRIA read

- Permanent pass-through business deduction: benefit, high. If enacted, the bill would make the qualified business income (QBI) deduction for pass-through businesses permanent. It would strike the rule that would have let the deduction expire. This would apply to taxable years beginning after December 31, 2025. Owners of sole proprietorships, partnerships,…

## Related bills

- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025
- 119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.
- 119-hr-1301: Death Tax Repeal Act

## Sources
- [119-hr-703 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/703)

## Related
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.](https://policyrisk.com/legislation/119-hres-719)
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-703 (as of 2026-04-21).