# 119-s-3459: Support Small Business Growth Act of 2025

119-s-3459, Support Small Business Growth Act of 2025, is a 119th Congress bill sponsored by Sen. Ossoff, Jon [D-GA] (D-GA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3459
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3459
- Congress: 119
- Title: Support Small Business Growth Act of 2025
- Status: introduced
- Introduced: 2025-12-11
- Sponsor: Sen. Ossoff, Jon [D-GA] (D-GA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates a time-limited payroll tax deduction that rewards small employers who designate their lowest-paid full-time workers.** This new Section 177 would let eligible small businesses claim an extra payroll deduction per designated employee in addition to ordinary business deductions. - Small businesses with no more than 15 full-time employees that meet the gross receipts test could qualify. Employers must certify they meet these limits. - Employers designate the lowest-paid full-time workers and must exclude highly compensated employees. For each designated worker the deduction equals the lesser of 12% of wages or a wage cap that starts at $8,000. - The deduction applies to tax years beginning in 2026 and the allowed number of designated employees phases down to zero by 2033.

## Cosponsors (1)

- Sen. Hyde-Smith, Cindy [R-MS] (R-MS), 2025-12-11T00:00:00.000Z

## Provisions PRIA read

- Payroll tax break for small businesses: benefit, high. If enacted, qualified small businesses would be able to claim a new payroll-related tax deduction on top of their regular business deduction. To qualify, a business must have 15 or fewer full-time employees at year end, meet the gross receipts test, and certify this to the IRS. The employer would p…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2465: Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-1874: Title VIII Nursing Workforce Reauthorization Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2872: Emergency Pine Beetle Response Act of 2025

## Sources
- [119-s-3459 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3459)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2465: Transportation, Housing and Urban Development, and Related Agencies Appropriati…](https://policyrisk.com/legislation/119-s-2465)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-1874: Title VIII Nursing Workforce Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-1874)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2872: Emergency Pine Beetle Response Act of 2025](https://policyrisk.com/legislation/119-s-2872)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3459 (as of 2026-04-21).