Main Street Tax Certainty Act
Sponsored By: Senator Steve Daines
Introduced
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.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Permanent pass-through business tax break
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 enactment. This mainly helps sole proprietors, partners, and S corporation shareholders who claim the deduction.
Sponsors & CoSponsors
Sponsor
Steve Daines
MT • R
Cosponsors
Chuck Grassley
IA • R
Sponsored 1/23/2025
Kevin Cramer
ND • R
Sponsored 1/23/2025
Jerry Moran
KS • R
Sponsored 1/23/2025
Marsha Blackburn
TN • R
Sponsored 1/23/2025
Mike Rounds
SD • R
Sponsored 1/23/2025
Shelley Capito
WV • R
Sponsored 1/23/2025
Pete Ricketts
NE • R
Sponsored 1/23/2025
Katie Britt
AL • R
Sponsored 1/23/2025
James Risch
ID • R
Sponsored 1/23/2025
Eric Schmitt
MO • R
Sponsored 1/23/2025
Roger Wicker
MS • R
Sponsored 1/23/2025
Cynthia Lummis
WY • R
Sponsored 1/23/2025
Cindy Hyde-Smith
MS • R
Sponsored 1/23/2025
Tommy Tuberville
AL • R
Sponsored 1/23/2025
Ted Cruz
TX • R
Sponsored 1/23/2025
James Lankford
OK • R
Sponsored 1/23/2025
John Hoeven
ND • R
Sponsored 1/23/2025
Thomas Tillis
NC • R
Sponsored 1/23/2025
Roger Marshall
KS • R
Sponsored 1/23/2025
James Justice
WV • R
Sponsored 1/23/2025
Tim Sheehy
MT • R
Sponsored 1/23/2025
Deb Fischer
NE • R
Sponsored 1/23/2025
Joni Ernst
IA • R
Sponsored 1/23/2025
Bill Cassidy
LA • R
Sponsored 1/23/2025
John Thune
SD • R
Sponsored 1/23/2025
Ted Budd
NC • R
Sponsored 1/23/2025
Rick Scott
FL • R
Sponsored 1/23/2025
Bill Hagerty
TN • R
Sponsored 1/23/2025
John Barrasso
WY • R
Sponsored 1/23/2025
Todd Young
IN • R
Sponsored 1/23/2025
John Kennedy
LA • R
Sponsored 1/23/2025
Tim Scott
SC • R
Sponsored 1/23/2025
Jim Banks
IN • R
Sponsored 1/23/2025
Tom Cotton
AR • R
Sponsored 1/23/2025
John Curtis
UT • R
Sponsored 1/23/2025
Dan Sullivan
AK • R
Sponsored 1/23/2025
Lindsey Graham
SC • R
Sponsored 1/23/2025
John Boozman
AR • R
Sponsored 1/24/2025
Bernie Moreno
OH • R
Sponsored 1/24/2025
Jon Husted
OH • R
Sponsored 1/27/2025
David McCormick
PA • R
Sponsored 1/28/2025
Mike Lee
UT • R
Sponsored 1/28/2025
Josh Hawley
MO • R
Sponsored 4/3/2025
Susan Collins
ME • R
Sponsored 4/29/2025
John Cornyn
TX • R
Sponsored 5/14/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.govRelated Bills
SRES391 — A resolution condemning the assassination of Charlie Kirk and honoring his life and legacy.
Condemns the assassination of Charlie Kirk. This resolution expresses the Senate's strongest condemnation of Kirk's killing and extends deepest condolences to his wife, Erika, and their two young children. It honors Kirk as a devoted husband, father, and Christian, notes he founded Turning Point USA in 2012, and records that he was assassinated on September 10, 2025 while speaking to a large group of college students at Utah Valley University. The resolution also honors his commitment to constitutional principles and civil discussion across political lines.
SRES255 — A resolution honoring the life, achievements, and legacy of former United States Senator Christopher "Kit" Bond of Missouri.
Honors the life and public service of Christopher Samuel "Kit" Bond. The resolution summarizes his career as Missouri State Auditor, two-term Governor, and four-term U.S. Senator and highlights his work on housing, Parents as Teachers, literacy, care for women and children, support for farmers, and national defense. It records his death on May 13, 2025, notes survivors Linda, his son Sam, and two grandchildren, and directs transmission of the resolution to his family and the House and adjournment as a mark of respect.
SRES220 — A resolution designating the week of May 11 through May 17, 2025, as "National Police Week".
Designates the week of May 11–17, 2025 as National Police Week and honors law enforcement officers who died in the line of duty. It expresses support for officers, calls for adequate equipment, training, and other resources to protect officer health and safety, notes that 234 officers were killed in the line of duty in 2024 per the FBI's Law Enforcement Officers Killed and Assaulted program, and encourages Americans to observe the week.
SRES159 — A resolution honoring the life of the Honorable John Bennett Johnston, Jr., former Senator for the State of Louisiana.
Honors the life and public service of John Bennett Johnston Jr., a Louisiana leader who served in the U.S. Senate from 1972 to 1997. Born June 10, 1932, in Shreveport, he attended C. E. Byrd High School, Washington and Lee University, the U.S. Military Academy at West Point, and LSU Law, graduating with distinction and joining the Order of the Coif in 1956. He served as a First Lieutenant in the Army Judge Advocate General's Corps in Germany from 1956 to 1959. Johnston served in the Louisiana House and State Senate before his long Senate career, where he chaired the Energy and Natural Resources Committee from 1987 to 1995 and helped shape national energy policy, flood control, hurricane protection, offshore oil and gas expansion, and natural gas deregulation. He championed conservation, helped preserve more than 120,000 acres of Louisiana inland wetlands, and helped establish the New Orleans Jazz National Historical Park and the Cane River Creole National Historical Park. Johnston lived to age 92 and is remembered for integrity, distinction, and committed public service.
SRES148 — A resolution honoring the life of the Honorable Alan K. Simpson, former Senator for the State of Wyoming.
This resolution honors the life and public service of Alan K. Simpson. It summarizes his Wyoming roots, Army service, legal career, long tenure in the Wyoming legislature and U.S. Senate, leadership on veterans' issues and fiscal reform, receipt of the Presidential Medal of Freedom, and civic work with Wyoming institutions. The resolution directs the Secretary of the Senate to transmit an enrolled copy to his family and to the House and states that the Senate shall adjourn as a further mark of respect.
SRES585 — A resolution honoring the life, achievements, and legacy of Ben Nighthorse Campbell.
Honors the life and legacy of Ben Nighthorse Campbell. A Korean War Air Force veteran, Olympic judo competitor, jeweler and rancher, Colorado legislator, U.S. Representative and U.S. Senator, he chaired the Senate Committee on Indian Affairs and authored landmark measures including the National Museum of the American Indian, Black Canyon of the Gunnison park designation, the Sand Creek Massacre National Historic Site, and water projects for the Southern Ute and Ute Mountain Ute tribes. The resolution asks the Secretary of the Senate to transmit an enrolled copy to his family and marks his memory with a Senate recess as a further sign of respect.
Take It Personal
Get Your Personalized Policy View
Create a free account to save research, track policy impacts, and unlock your personalized versions of these pages.
Already have an account? Sign in