[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 1706 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                S. 1706

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


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                   IN THE SENATE OF THE UNITED STATES

                              May 18, 2023

Mr. Daines (for himself, Mr. Barrasso, Mr. Cassidy, Mr. Grassley, Mrs. 
 Blackburn, Mr. Scott of South Carolina, Mr. Tillis, Mr. Marshall, Mr. 
 Risch, Mr. Cramer, Mrs. Britt, Mr. Braun, Mr. Hagerty, Mr. Cruz, and 
  Mr. Wicker) 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).
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