# 119-s-213: Main Street Tax Certainty Act

119-s-213, Main Street Tax Certainty Act, is a 119th Congress bill sponsored by Sen. Daines, Steve [R-MT] (R-MT); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-213
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-213
- Congress: 119
- Title: Main Street Tax Certainty Act
- Status: introduced
- Introduced: 2025-01-23
- Sponsor: Sen. Daines, Steve [R-MT] (R-MT)
- Cosponsors: 45
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

This bill would **make permanent the qualified business income (QBI) deduction** that lets many individuals, estates, and trusts deduct up to 20% of qualifying business income. The QBI deduction currently expires after December 31, 2025. The bill would remove that sunset by striking subsection (i) of section 199A. It does not change the deduction's 20% rate, definitions, or existing wage and property limits.

## Cosponsors (45)

- Sen. Grassley, Chuck [R-IA] (R-IA), 2025-01-23T00:00:00.000Z
- Sen. Cramer, Kevin [R-ND] (R-ND), 2025-01-23T00:00:00.000Z
- Sen. Moran, Jerry [R-KS] (R-KS), 2025-01-23T00:00:00.000Z
- Sen. Blackburn, Marsha [R-TN] (R-TN), 2025-01-23T00:00:00.000Z
- Sen. Rounds, Mike [R-SD] (R-SD), 2025-01-23T00:00:00.000Z
- Sen. Capito, Shelley Moore [R-WV] (R-WV), 2025-01-23T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2025-01-23T00:00:00.000Z
- Sen. Britt, Katie Boyd [R-AL] (R-AL), 2025-01-23T00:00:00.000Z
- Sen. Risch, James E. [R-ID] (R-ID), 2025-01-23T00:00:00.000Z
- Sen. Schmitt, Eric [R-MO] (R-MO), 2025-01-23T00:00:00.000Z
- Sen. Wicker, Roger F. [R-MS] (R-MS), 2025-01-23T00:00:00.000Z
- Sen. Lummis, Cynthia M. [R-WY] (R-WY), 2025-01-23T00:00:00.000Z
- Sen. Hyde-Smith, Cindy [R-MS] (R-MS), 2025-01-23T00:00:00.000Z
- Sen. Tuberville, Tommy [R-AL] (R-AL), 2025-01-23T00:00:00.000Z
- Sen. Cruz, Ted [R-TX] (R-TX), 2025-01-23T00:00:00.000Z
- Sen. Lankford, James [R-OK] (R-OK), 2025-01-23T00:00:00.000Z
- Sen. Hoeven, John [R-ND] (R-ND), 2025-01-23T00:00:00.000Z
- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-01-23T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2025-01-23T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-01-23T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2025-01-23T00:00:00.000Z
- Sen. Fischer, Deb [R-NE] (R-NE), 2025-01-23T00:00:00.000Z
- Sen. Ernst, Joni [R-IA] (R-IA), 2025-01-23T00:00:00.000Z
- Sen. Cassidy, Bill [R-LA] (R-LA), 2025-01-23T00:00:00.000Z
- Sen. Thune, John [R-SD] (R-SD), 2025-01-23T00:00:00.000Z
- Sen. Budd, Ted [R-NC] (R-NC), 2025-01-23T00:00:00.000Z
- Sen. Scott, Rick [R-FL] (R-FL), 2025-01-23T00:00:00.000Z
- Sen. Hagerty, Bill [R-TN] (R-TN), 2025-01-23T00:00:00.000Z
- Sen. Barrasso, John [R-WY] (R-WY), 2025-01-23T00:00:00.000Z
- Sen. Young, Todd [R-IN] (R-IN), 2025-01-23T00:00:00.000Z
- Sen. Kennedy, John [R-LA] (R-LA), 2025-01-23T00:00:00.000Z
- Sen. Scott, Tim [R-SC] (R-SC), 2025-01-23T00:00:00.000Z
- Sen. Banks, Jim [R-IN] (R-IN), 2025-01-23T00:00:00.000Z
- Sen. Cotton, Tom [R-AR] (R-AR), 2025-01-23T00:00:00.000Z
- Sen. Curtis, John R. [R-UT] (R-UT), 2025-01-23T00:00:00.000Z
- Sen. Sullivan, Dan [R-AK] (R-AK), 2025-01-23T00:00:00.000Z
- Sen. Graham, Lindsey [R-SC] (R-SC), 2025-01-23T00:00:00.000Z
- Sen. Boozman, John [R-AR] (R-AR), 2025-01-24T00:00:00.000Z
- Sen. Moreno, Bernie [R-OH] (R-OH), 2025-01-24T00:00:00.000Z
- Sen. Husted, Jon [R-OH] (R-OH), 2025-01-27T00:00:00.000Z
- Sen. McCormick, David [R-PA] (R-PA), 2025-01-28T00:00:00.000Z
- Sen. Lee, Mike [R-UT] (R-UT), 2025-01-28T00:00:00.000Z
- Sen. Hawley, Josh [R-MO] (R-MO), 2025-04-03T00:00:00.000Z
- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-04-29T00:00:00.000Z
- Sen. Cornyn, John [R-TX] (R-TX), 2025-05-14T00:00:00.000Z

## Provisions PRIA read

- Permanent pass-through business tax break: benefit, high. If enacted, this bill would make the pass-through business tax deduction (the QBI deduction) permanent. You would still use the same rules and limits to figure the deduction. The bill would not change deduction rates, wage (W-2) limits, or capital thresholds. The change would take effect upon enact…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-2296: National Defense Authorization Act for Fiscal Year 2026
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.
- 119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for the State of California.
- 119-sres-723: A resolution honoring the life of Dirk Arthur Kempthorne, former United States Senator for the State of Idaho.
- 119-sres-585: A resolution honoring the life, achievements, and legacy of Ben Nighthorse Campbell.

## Sources
- [119-s-213 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/213)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for…](https://policyrisk.com/legislation/119-sres-739)
- [119-sres-723: A resolution honoring the life of Dirk Arthur Kempthorne, former United States…](https://policyrisk.com/legislation/119-sres-723)
- [119-sres-585: A resolution honoring the life, achievements, and legacy of Ben Nighthorse Camp…](https://policyrisk.com/legislation/119-sres-585)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-213 (as of 2025-12-21).