[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 480 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                 S. 480

   To amend the Internal Revenue Code of 1986 to make permanent the 
                deduction for qualified business income.


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                   IN THE SENATE OF THE UNITED STATES

                           February 25, 2021

Mr. Daines (for himself, Mr. Cassidy, Mr. Scott of South Carolina, and 
 Mr. Portman) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to make permanent the 
                deduction for qualified business income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Main Street Tax Certainty Act''.

SEC. 2. DEDUCTION FOR QUALIFIED BUSINESS INCOME MADE PERMANENT.

    Section 199A of the Internal Revenue Code of 1986 is amended by 
striking subsection (i).
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