118th Congress · SENATE BILLBILL

S. 1706Main Street Tax Certainty Act

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

Taxation
Introduced May 18, 2023
Last action May 18, 2023
Pipeline · Bill → Law
Step 1
Introduced
May 18, 2023
Step 2
Referred
May 18, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.) Qualified business income is defined as the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business, excluding capital gains or losses, dividends, interest income, or income earned outside the U.S.

Provisions · 2 sectionsIntroduced in Senate
Timeline · 2 actions
May 18, 2023
Introduced in Senate
May 18, 2023
Read twice and referred to the Committee on Finance.