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S. 1149 116th Congress Senate

Main Street Tax Certainty Act

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

Introduced: April 11, 2019 Introduced by: Steve Daines Republican · Montana See on congress.gov
Taxation Income tax deductionsTax administration and collection, taxpayers
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
Apr 11, 2019
Read twice and referred to the Committee on Finance.
Apr 11, 2019
Introduced in Senate
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 Latest action April 11, 2019

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Main Street Tax Certainty Act

This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.)

 Related & companion bills 2
 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). S. 1149: Main Street Tax Certainty Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-1149/
MLA
"S. 1149: Main Street Tax Certainty Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-1149/.
Bluebook (legal)
S. 1149, 116th Cong. (2026), https://openamerica.io/bill/116-S-1149/.
Markdown link
[S. 1149: Main Street Tax Certainty Act](https://openamerica.io/bill/116-S-1149/)
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