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S 213
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Main Street Tax Certainty Act

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

Introduced Jan 23, 2025

Latest action (Jan 23, 2025) Read twice and referred to the Committee on Finance.

Referred to
Finance Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

- Makes the deduction for qualified business income permanent by removing the provision that was scheduled to expire.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
45 cosponsors

Money behind the sponsor

Top reported contributors to Steve Daines’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • Employer not reported $80,381
  • ANDREESSEN HOROWITZ $19,800
  • APOLLO MANAGEMENT $15,400
  • SIERRA PACIFIC INDUSTRIES $12,000
  • FLORA FARMS $10,000

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Steve Daines → · Outside spending →

Actions (2)
  1. Jan 23, 2025 Read twice and referred to the Committee on Finance. · senate
  2. Jan 23, 2025 Introduced in Senate

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • HR 703 — Main Street Tax Certainty Act · Introduced Jan 23, 2025 · Cong. 119 83%
  • S 187 — ALIGN Act · Introduced Jan 22, 2025 · Cong. 119 76%
  • S 2358 — IRS Accountability and Taxpayer Protection Act · Introduced Jul 21, 2025 · Cong. 119 74%
  • HR 3967 — CREATE JOBS Act · Introduced Jun 12, 2025 · Cong. 119 74%
  • S 2056 — CREATE JOBS Act · Introduced Jun 12, 2025 · Cong. 119 74%
  • S 2530 — CREATE Act · Introduced Jul 30, 2025 · Cong. 119 74%

Full text

IN THE SENATE OF THE UNITED STATES

January 23, 2025

Mr. Daines (for himself, Mr. Grassley, Mr. Cramer, Mr. Moran, Mrs. Blackburn, Mr. Rounds, Mrs. Capito, Mr. Ricketts, Mrs. Britt, Mr. Risch, Mr. Schmitt, Mr. Wicker, Ms. Lummis, Mrs. Hyde-Smith, Mr. Tuberville, Mr. Cruz, Mr. Lankford, Mr. Hoeven, Mr. Tillis, Mr. Marshall, Mr. Justice, Mr. Sheehy, Mrs. Fischer, Ms. Ernst, Mr. Cassidy, Mr. Thune, Mr. Budd, Mr. Scott of Florida, Mr. Hagerty, Mr. Barrasso, Mr. Young, Mr. Kennedy, Mr. Scott of South Carolina, Mr. Banks, Mr. Cotton, Mr. Curtis, Mr. Sullivan, and Mr. Graham) introduced the following bill; which was read twice and referred to the Committee on Finance

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). <all>

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