Main Street Tax Certainty Act

Main Street Tax Certainty Act

This bill amends the Internal Revenue Code to make permanent the deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.)

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6277 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6277

   To amend the Internal Revenue Code of 1986 to make permanent the 
                deduction for qualified business income.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 28, 2018

  Mr. Bishop of Michigan (for himself and Mr. Paulsen) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to make permanent the 
                deduction for qualified business income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Main Street Tax Certainty Act''.

SEC. 2. DEDUCTION FOR QUALIFIED BUSINESS INCOME MADE PERMANENT.

    Section 199A of the Internal Revenue Code of 1986 is amended by 
striking subsection (i).
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