Skip to main content
H.R. 2971 116th Congress House

Freedom for Small Businesses Act of 2019

Official title: To amend the Internal Revenue Code of 1986 to increase and expand the deduction for qualified business income.

Introduced: May 23, 2019 Introduced by: Andy Biggs Republican · Arizona See on congress.gov
Taxation Income tax deductionsSmall businessTax administration and collection, taxpayers
Sign in to write a letter Sign in to watch
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 23, 2019
Referred to the House Committee on Ways and Means.
May 23, 2019
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 23, 2019

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Freedom for Small Businesses Act of 2019

This bill revises the tax deduction for qualified business income to (1) make such deduction permanent, (2) limit to 21% the top tax rate on qualified business income, (3) repeal the limitation on the deduction based on amount of wages paid, and (4) revise the definition of qualified trade or business to mean any trade or business other than the trade of business of performing services as an employee.

 Related & companion bills 2
  • HR 4947 Small Business Prosperity Act of 2019
  • HR 6396 Responsible Relief for Americans Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2971: Freedom for Small Businesses Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-2971/
MLA
"H.R. 2971: Freedom for Small Businesses Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-2971/.
Bluebook (legal)
H.R. 2971, 116th Cong. (2026), https://openamerica.io/bill/116-HR-2971/.
Markdown link
[H.R. 2971: Freedom for Small Businesses Act of 2019](https://openamerica.io/bill/116-HR-2971/)
Report a problem