Bill Detail

S. 213

Congress: 119

Title

Main Street Tax Certainty Act

Summary

Main Street Tax Certainty Act This bill makes permanent the qualified business income (QBI) tax deduction. Under current law, individuals, estates, and trusts may deduct the lower of (1) 20% of QBI from a qualified business, qualified real estate investment trust dividends, and qualified publicly traded partnership income; or (2) 20% of taxable income less net capital gain. (Some limitations apply.) However, under current law, the QBI tax deduction expires after December 31, 2025.

Sponsor

Sen. Steve Daines [R-MT]

Status

Read twice and referred to the Committee on Finance.

Status as of Jun 28, 2:38 PM · synced 1d ago

Introduced

2025-01-23

Data source mode: congress-gov

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