119-hr703119th CongressWALLET

Main Street Tax Certainty Act

Sponsored By: Representative Smucker, Lloyd [R-PA-11]

Introduced

Summary

This bill would permanently preserve the qualified business income (QBI) deduction by removing the sunset provision in Internal Revenue Code section 199A.

Show full summary

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.

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Permanent pass-through business deduction

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, S corporation shareholders, and certain trusts and estates would continue to be able to claim the same deduction under the current rules.

Sponsors & CoSponsors

Sponsor

Smucker, Lloyd [R-PA-11]

PA • R

Cosponsors

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

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov

Related Bills

Live Policy Activity

Live

Surfaced from PRIA's policy knowledge graph, ranked by signal strength, connected by evidence.

Live · 12h ago19,042Bills3,503Fed Rules1,992Wiki8 signals surfaced

Now Tracking119-hr10135

Stalled· 73 days in stage

Not In My Barn Yard Act

Rep. Thompson, Glenn [R-PA-15] (R-PA)Wallet Impact

IntroducedAug 20

Cmte Reported,

Passed Origin Chbr,

Passed Second Chbr,

Resolving Diffs,

Enrolled,

Current StageIntroduced· 73d

Would block federal eminent domain for most agricultural land when a feasible alternative exists, defines covered land, and excludes tiny low‑income parcels.

DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push

RuleLabor DepartmentFederal Contract Compliance Programs OfficeSignificant Wallet

How These Connect

· reasoned by PRIA's knowledge graph

Graph Connectionstructural100% confidence

Not In My Barn Yard Act

Deep Dive

· Polipedia policy encyclopedia

Polipedia· Sector-Specific

Financial Regulation

U.S. financial regulation is a multi-layered, multi-agency system — the product of 150 years of regulatory responses to financial crises — governing banks, credit unions, insurance companies, investme

Polipedia· Banking Regulation

Office of the Comptroller of the Currency (OCC)

The Office of the Comptroller of the Currency is the federal agency that charters, regulates, and supervises national banks and federal savings associations — approximately 1,100 institutions holding

Back to Legislation

Main Street Tax Certainty Act

Summary

How does this bill affect your finances?

Bill Overview

Analyzed Economic Effects

High Impact

Permanent pass-through business deduction

Sponsors & CoSponsors

Sponsor

Cosponsors

Roll Call Votes

Related Bills

Live Policy Activity

Not In My Barn Yard Act

Other Activity On This Topic

DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push

How These Connect

Deep Dive

Financial Regulation

Office of the Comptroller of the Currency (OCC)

Related Bills

Live Policy Activity

Not In My Barn Yard Act

Other Activity On This Topic

DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push

How These Connect

Deep Dive

Financial Regulation

Office of the Comptroller of the Currency (OCC)

Labor Updates Vietnam Vets' Job Rules After EO Shakeup

Guam Harbor Locks Down for Secret Service VIP Visit

Expressing support for the designation of August 22, 2026, as "Chuck Brown Day", and honoring Chuck Brown's contributions to music and to the District of Columbia.

No Insider Trading on National Security Act of 2026

Crossett Experimental Forest Act of 2026

U.S. Cyber Command and Military Cyber Operations

DoD Organization — OSD, Joint Chiefs, Combatant Commands & Defense Agencies