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HR 1381 117th Congress House Taxation Income tax deductions Tax administration and collection, taxpayers

Main Street Tax Certainty Act

Introduced: February 25, 2021 Introduced by: Smith, Jason Republican · Missouri See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Feb 25, 2021
Referred to the House Committee on Ways and Means.
Feb 25, 2021
Introduced in House
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 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.)

Qualified business income is defined as the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business, excluding capital gains or losses, dividends, interest income, or income earned outside the U.S.

What's happening now February 25, 2021

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • S 126 Related bill A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law…
  • S 480 Identical bill Main Street Tax Certainty Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 98
All 98 Democratic 2 Republican 73
R
Fallon, Pat
Texas · Jul 29, 2022
 R
Grothman, Glenn
Wisconsin · Jul 15, 2022
 R
Stauber, Pete
Minnesota · Jul 15, 2022
 R
Green, Mark E.
Texas · Jul 13, 2022
 R
Miller-Meeks, Mariannette
Iowa · Jun 15, 2022
 R
Huizenga, Bill
Michigan · Jun 9, 2022
 R
Rose, John W.
Tennessee · Jun 9, 2022
 R
Steube, W. Gregory
Florida · Jun 9, 2022
 R
Bergman, Jack
Michigan · May 12, 2022
 R
Kelly, Trent
Mississippi · May 12, 2022
 R
Kim, Young
California · May 12, 2022
Bucshon, Larry
· May 3, 2022
Herrera Beutler, Jaime
· May 3, 2022
 R
Hudson, Richard
North Carolina · May 3, 2022
Mooney, Alexander
· Apr 7, 2022
 R
Van Duyne, Beth
Texas · Apr 7, 2022
 R
Miller, Carol D.
West Virginia · Feb 4, 2022
 R
Johnson, Mike
Louisiana · Nov 1, 2021
 R
Buchanan, Vern
Florida · Aug 6, 2021
 R
Spartz, Victoria
Indiana · Aug 3, 2021
 R
Sessions, Pete
Texas · Jul 27, 2021
 R
LaMalfa, Doug
California · Jul 6, 2021
 R
Barr, Andy
Kentucky · Jun 29, 2021
Ferguson, A.
· Jun 15, 2021
 R
Fischbach, Michelle
Minnesota · Jun 15, 2021
 R
Fitzgerald, Scott
Wisconsin · Jun 15, 2021
 R
Franklin, Scott
Florida · Jun 15, 2021
 R
Joyce, John
Pennsylvania · Jun 15, 2021
 R
Newhouse, Dan
Washington · May 17, 2021
 R
Rogers, Harold
Kentucky · May 17, 2021
 R
Balderson, Troy
Ohio · May 12, 2021
 R
Cammack, Kat
Florida · May 12, 2021
 R
Emmer, Tom
Minnesota · May 12, 2021
Pence, Greg
· May 12, 2021
 R
Tenney, Claudia
New York · May 12, 2021
 R
Westerman, Bruce
Arkansas · May 12, 2021
 R
Banks, Jim
Indiana · Apr 30, 2021
 R
Bice, Stephanie I.
Oklahoma · Apr 30, 2021
 R
Mace, Nancy
South Carolina · Apr 30, 2021
 R
Mann, Tracey
Kansas · Apr 30, 2021
 R
Moolenaar, John R.
Michigan · Apr 30, 2021
 R
Van Drew, Jefferson
New Jersey · Apr 30, 2021
 R
LaHood, Darin
Illinois · Apr 14, 2021
 R
Rutherford, John H.
Florida · Mar 23, 2021
 R
Bentz, Cliff
Oregon · Mar 11, 2021
 R
Feenstra, Randy
Iowa · Mar 11, 2021
Lamborn, Doug
· Mar 11, 2021
 R
Latta, Robert E.
Ohio · Mar 11, 2021
Carl, Jerry
· Mar 8, 2021
 R
Curtis, John R.
Utah · Mar 8, 2021
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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1381: Main Street Tax Certainty Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-1381/
MLA
"H.R. 1381: Main Street Tax Certainty Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-1381/.
Bluebook (legal)
H.R. 1381, 117th Cong. (2026), https://openamerica.io/bill/117-HR-1381/.
Markdown link
[H.R. 1381: Main Street Tax Certainty Act](https://openamerica.io/bill/117-HR-1381/)
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