[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1381 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 1381

   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

                           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

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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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