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.
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Read twice and referred to the Committee on Finance.
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 Senate Formatted Text PDF Formatted XML
- NAREIT
- ASSOCIATED BUILDERS AND CONTRACTORS, INC.
- ASSOCIATED BUILDERS AND CONTRACTORS, INC.
- ASSOCIATED BUILDERS AND CONTRACTORS, INC.
- ASSOCIATED BUILDERS AND CONTRACTORS, INC.
- TEXAS CATTLE FEEDERS ASSOCIATION
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Environmental Protection Agency (EPA)
- Agriculture, Dept of (USDA)
- Transportation, Dept of (DOT)
- Treasury, Dept of
- White House Office
- Army, Dept of (Corps of Engineers)
Cite this page
U.S. Congress. (2026). S. 1706: Main Street Tax Certainty Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-1706/
"S. 1706: Main Street Tax Certainty Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1706/.
S. 1706, 118th Cong. (2026), https://openamerica.io/bill/118-S-1706/.
[S. 1706: Main Street Tax Certainty Act](https://openamerica.io/bill/118-S-1706/)