# 119-hr-8415: Small Business Tax Cut Act

119-hr-8415, Small Business Tax Cut Act, is a 119th Congress bill sponsored by Rep. Kustoff, David [R-TN-8] (R-TN); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8415
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8415
- Congress: 119
- Title: Small Business Tax Cut Act
- Status: introduced
- Introduced: 2026-04-21
- Sponsor: Rep. Kustoff, David [R-TN-8] (R-TN)
- Cosponsors: 11
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**This bill would enlarge the pass-through business tax break** so more business owners can claim a bigger qualified business income deduction. It raises the deduction rate, changes income-phaseout rules, and lets some Business Development Company interest dividends qualify.

## Cosponsors (11)

- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2026-04-21T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2026-04-21T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2026-04-21T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2026-04-21T00:00:00.000Z
- Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2026-04-21T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2026-04-21T00:00:00.000Z
- Rep. Fuller, Clay [R-GA-14] (R-GA), 2026-05-22T00:00:00.000Z
- Rep. Flood, Mike [R-NE-1] (R-NE), 2026-06-09T00:00:00.000Z
- Rep. Mackenzie, Ryan [R-PA-7] (R-PA), 2026-07-13T00:00:00.000Z
- Rep. Rulli, Michael A. [R-OH-6] (R-OH), 2026-07-14T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2026-08-17T00:00:00.000Z

## Provisions PRIA read

- Bigger deduction for pass-through owners: mixed, high. This bill would raise parts of the pass-through qualified business income (QBI) deduction rate from 20% to 23%. It would add certain dividends from electing business development companies to items eligible for the QBI deduction. For taxpayers with taxable income above the section 199A threshold, th…

## Related bills

- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-703: Main Street Tax Certainty Act
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-5267: American Franchise Act

## Sources
- [119-hr-8415 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8415)

## Related
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-703: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-hr-703)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-5267: American Franchise Act](https://policyrisk.com/legislation/119-hr-5267)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8415 (as of 2026-09-21).