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The "Main Street Tax Certainty Act" permanently extends the deduction for qualified business income for taxable years starting after December 31, 2025.
Lloyd Smucker
Representative
PA
The "Main Street Tax Certainty Act" amends the Internal Revenue Code of 1986 to permanently extend the deduction for qualified business income. This removes the previous expiration date, providing long-term tax certainty for eligible businesses. The change applies to taxable years beginning after December 31, 2025.
