H. R. 1381
IN THE HOUSE OF REPRESENTATIVES
February 25, 2021
Mr. Smith of Missouri (for himself, Mr. Cuellar, Mr. Taylor, Mr. Gottheimer, Mr. Burchett, Mrs. Hinson, Mr. Arrington, Mr. Reschenthaler, Mr. Perry, Mr. Guest, Mr. Turner, Mr. Bacon, Mr. Rodney Davis of Illinois, Mr. Cole, Mr. Katko, Mr. Long, Mr. Jackson, Mrs. Lesko, Mr. Gonzalez of Ohio, Mr. Comer, Mr. Budd, Mr. Rogers of Alabama, Ms. Herrell, Mr. Meuser, Mr. Crawford, Mr. Hern, Mr. Kustoff, Mr. Luetkemeyer, Mrs. Harshbarger, Mr. Rice of South Carolina, Mrs. McClain, Mr. Cline, Mr. Cawthorn, Mr. Smith of Nebraska, Mr. Smucker, Mr. Meijer, Mr. Posey, Mr. Garbarino, Mr. Jacobs of New York, Mr. Estes, and Mrs. Walorski) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income.
This Act may be cited as the
Main Street Tax Certainty Act.
Deduction for qualified business income made permanent
Section 199A of the Internal Revenue Code of 1986 is amended by striking subsection (i).