Main Street Tax Certainty Act
Official title: To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income.
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
- ASSOCIATED BUILDERS AND CONTRACTORS, INC.
- ASSOCIATED BUILDERS AND CONTRACTORS, INC.
- ASSOCIATED BUILDERS AND CONTRACTORS, INC.
- ASSOCIATED BUILDERS AND CONTRACTORS, INC.
- ASSOCIATED GENERAL CONTRACTORS OF AMERICA
- NATIONAL MULTIFAMILY HOUSING COUNCIL, INC.
Bodies those filers lobbied
- Environmental Protection Agency (EPA)
- Homeland Security, Dept of (DHS)
- HOUSE OF REPRESENTATIVES
- Labor, Dept of (DOL)
- Office of Management & Budget (OMB)
- SENATE
- Treasury, Dept of
- White House Office
Cite this page
U.S. Congress. (2026). H.R. 4721: Main Street Tax Certainty Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-4721/
"H.R. 4721: Main Street Tax Certainty Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-4721/.
H.R. 4721, 118th Cong. (2026), https://openamerica.io/bill/118-HR-4721/.
[H.R. 4721: Main Street Tax Certainty Act](https://openamerica.io/bill/118-HR-4721/)