Skip to main content
S 213 119th Congress Senate Taxation

Main Street Tax Certainty Act

Introduced: January 23, 2025 Introduced by: Daines, Steve Republican · Montana See on congress.gov
Sign in to write a letter Sign in to watch
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 23, 2025
Read twice and referred to the Committee on Finance.
Jan 23, 2025
Introduced in Senate
 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.

 Plain-English summary Congressional Research Service

Main Street Tax Certainty Act

This bill makes permanent the qualified business income (QBI) tax deduction.

Under current law, individuals, estates, and trusts may deduct the lower of (1) 20% of QBI from a qualified business, qualified real estate investment trust dividends, and qualified publicly traded partnership income; or (2) 20% of taxable income less net capital gain. (Some limitations apply.)

However, under current law, the QBI tax deduction expires after December 31, 2025.

What's happening now January 23, 2025

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 200

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

See all 200 filings →
 Cosponsors 45
All 45 Republican 45
R
Cornyn, John
Texas · May 14, 2025
 R
Collins, Susan M.
Maine · Apr 29, 2025
 R
Hawley, Josh
Missouri · Apr 3, 2025
 R
Lee, Mike
Utah · Jan 28, 2025
 R
McCormick, David
Pennsylvania · Jan 28, 2025
 R
Husted, Jon
Ohio · Jan 27, 2025
 R
Boozman, John
Arkansas · Jan 24, 2025
 R
Moreno, Bernie
Ohio · Jan 24, 2025
 R
Banks, Jim
Indiana · Jan 23, 2025
 R
Barrasso, John
Wyoming · Jan 23, 2025
 R
Blackburn, Marsha
Tennessee · Jan 23, 2025
 R
Britt, Katie Boyd
Alabama · Jan 23, 2025
 R
Budd, Ted
North Carolina · Jan 23, 2025
 R
Capito, Shelley Moore
West Virginia · Jan 23, 2025
 R
Cassidy, Bill
Louisiana · Jan 23, 2025
 R
Cotton, Tom
Arkansas · Jan 23, 2025
 R
Cramer, Kevin
North Dakota · Jan 23, 2025
 R
Cruz, Ted
Texas · Jan 23, 2025
 R
Curtis, John R.
Utah · Jan 23, 2025
 R
Ernst, Joni
Iowa · Jan 23, 2025
 R
Fischer, Deb
Nebraska · Jan 23, 2025
 R
Graham, Lindsey
South Carolina · Jan 23, 2025
 R
Grassley, Chuck
Iowa · Jan 23, 2025
 R
Hagerty, Bill
Tennessee · Jan 23, 2025
 R
Hoeven, John
North Dakota · Jan 23, 2025
 R
Hyde-Smith, Cindy
Mississippi · Jan 23, 2025
 R
Justice, James C.
West Virginia · Jan 23, 2025
 R
Kennedy, John
Louisiana · Jan 23, 2025
 R
Lankford, James
Oklahoma · Jan 23, 2025
 R
Lummis, Cynthia M.
Wyoming · Jan 23, 2025
 R
Marshall, Roger
Kansas · Jan 23, 2025
 R
Moran, Jerry
Kansas · Jan 23, 2025
 R
Ricketts, Pete
Nebraska · Jan 23, 2025
 R
Risch, James E.
Idaho · Jan 23, 2025
 R
Rounds, Mike
South Dakota · Jan 23, 2025
 R
Schmitt, Eric
Missouri · Jan 23, 2025
 R
Scott, Rick
Florida · Jan 23, 2025
 R
Scott, Tim
South Carolina · Jan 23, 2025
 R
Sheehy, Tim
Montana · Jan 23, 2025
 R
Sullivan, Dan
Alaska · Jan 23, 2025
 R
Thune, John
South Dakota · Jan 23, 2025
 R
Tillis, Thomas
North Carolina · Jan 23, 2025
 R
Tuberville, Tommy
Alabama · Jan 23, 2025
 R
Wicker, Roger F.
Mississippi · Jan 23, 2025
 R
Young, Todd
Indiana · Jan 23, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). S. 213: Main Street Tax Certainty Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-213/
MLA
"S. 213: Main Street Tax Certainty Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-213/.
Bluebook (legal)
S. 213, 119th Cong. (2026), https://openamerica.io/bill/119-S-213/.
Markdown link
[S. 213: Main Street Tax Certainty Act](https://openamerica.io/bill/119-S-213/)
Report a problem