I 
119TH CONGRESS 
1ST SESSION 
H. R. 703 
To amend the Internal Revenue Code of 1986 to make permanent the 
deduction for qualified business income. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 23, 2025 
Mr. SMUCKER (for himself, Mr. KELLY of Pennsylvania, Mr. LAHOOD, Ms. 
VAN DUYNE, Mr. BUCHANAN, Mrs. MILLER of West Virginia, Mr. 
FEENSTRA, Mr. MURPHY, Mr. STAUBER, Mr. JOYCE of Pennsylvania, 
Mr. BOST, Mr. CRENSHAW, Mr. MEUSER, Mr. ELLZEY, Mr. WEBER of 
Texas, Ms. SALAZAR, Mr. CLYDE, Mr. FITZGERALD, Mr. ROUZER, Mrs. 
CAMMACK, Mr. FINSTAD, Mr. CARTER of Georgia, Mr. CISCOMANI, Mr. 
CLINE, Mr. FONG, Mr. SMITH
of Nebraska, Mr. RULLI, Mr. 
MOOLENAAR, Ms. FOXX, Mr. LAWLER, Mr. GREEN of Tennessee, Mr. 
ROGERS of Kentucky, Mrs. BICE, Mr. STRONG, Mr. GUEST, Mr. HUD-
SON, Mr. KEAN, Mr. ROGERS of Alabama, Mr. NUNN of Iowa, Mr. 
MORAN, Mr. FALLON, Mr. EDWARDS, Mr. MOORE of West Virginia, Mr. 
RUTHERFORD, Mr. HERN of Oklahoma, Mr. ESTES, Mr. GOTTHEIMER, 
Mr. MOORE of Utah, Mr. KUSTOFF, Mr. GROTHMAN, Mr. VAN ORDEN, 
Mr. FITZPATRICK, Mr. BAIRD, Mr. FLEISCHMANN, Mr. CAREY, Mr. 
GRIFFITH, Mr. SESSIONS, Mr. WEBSTER of Florida, Mrs. KIM, Mr. 
LALOTA, Mr. WILSON of South Carolina, Mr. ZINKE, Mrs. WAGNER, Mr. 
AUSTIN
SCOTT
of Georgia, Mr. ALFORD, Mr. FULCHER, Mr. 
BALDERSON, Mr. KILEY of California, Mr. GARBARINO, Mr. BARRETT, 
Mr. MOORE of Alabama, Mr. GRAVES, Mr. MILLER of Ohio, Mr. VAN 
DREW, Mr. EZELL, Mrs. HARSHBARGER, Ms. MALOY, Ms. LETLOW, Mrs. 
HINSON, Mrs. KIGGANS of Virginia, Mr. BACON, Mr. BEGICH, Mr. 
VALADAO, Mr. WALBERG, Mr. KELLY of Mississippi, Mr. COLLINS, Mr. 
LANGWORTHY, Mr. SCOTT FRANKLIN of Florida, Mr. BILIRAKIS, Mr. 
HUIZENGA, Mr. ALLEN, Mr. BERGMAN, Mr. HIGGINS of Louisiana, Mr. 
AMODEI of Nevada, Mr. THOMPSON of Pennsylvania, Mr. OWENS, Mr. 
STEIL, Mr. GUTHRIE, Mr. BARR, Mr. CALVERT, Mr. WITTMAN, Mr. 
BURCHETT, Mr. NEWHOUSE, Ms. MACE, Mr. MACKENZIE, Mrs. 
HOUCHIN, Mr. WILLIAMS of Texas, Ms. TENNEY, Mrs. FISCHBACH, Ms. 
HAGEMAN, Mr. STEUBE, Mr. GILL of Texas, Mr. SCHMIDT, Ms. DE LA 
CRUZ, Mr. MCCORMICK, Mr. MCDOWELL, Mr. BRESNAHAN, Mrs. MIL-
LER-MEEKS, Mr. LOUDERMILK, Mr. YAKYM, Mr. GOODEN, Mr. JOHNSON 
of South Dakota, Ms. MALLIOTAKIS, Mr. PERRY, Mr. BURLISON, Mr. 
ARRINGTON, Mr. BEAN of Florida, Mr. TIMMONS, Mrs. MILLER of Illi-
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nois, Mr. LAMALFA, Mr. MCCAUL, Mr. WIED, Ms. GREENE of Georgia, 
Mr. DOWNING, Mr. CRANK, Mr. GIMENEZ, Mr. DAVIDSON, Mr. LUCAS, 
Mr. TAYLOR, Mr. MOORE of North Carolina, Mr. LUTTRELL, Mr. 
SCHWEIKERT, Mr. COMER, Mr. EMMER, Mr. JOYCE of Ohio, Mr. JACK, 
Mr. STUTZMAN, Mr. CUELLAR, Mr. RESCHENTHALER, Mr. FRY, Mr. 
COLE, Mr. HILL of Arkansas, Mr. JACKSON of Texas, Mr. MILLS, and 
Mr. MCGUIRE) introduced the following bill; which was referred to the 
Committee on Ways and Means 
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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Main Street Tax Cer-
tainty Act’’. 
SEC. 2. DEDUCTION FOR QUALIFIED BUSINESS INCOME 
MADE PERMANENT. 
(a) IN GENERAL.—Section 199A of the Internal Rev-
enue Code of 1986 is amended by striking subsection (i). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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