H.R. 1381 - Main Street Tax Certainty Act
DEC. 10, 2020
H.R. 1381; Main Street Tax Certainty Act
DOCUMENT ATTRIBUTES
- AuthorsSmith, Rep. Jason
- Institutional AuthorsU.S. House of Representatives
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-8099
- Tax Analysts Electronic Citation2021 TNTF 39-17
Citations: H.R. 1381; Main Street Tax Certainty Act
117TH CONGRESS
1ST SESSION
H.R. 1381
To amend the Internal Revenue Code of 1986 to make
permanent the deduction for qualified business income.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 25, 2021
Mr. SMITH of Missouri introduced the following bill;
which was referred to the Committee on _____
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).
DOCUMENT ATTRIBUTES
- AuthorsSmith, Rep. Jason
- Institutional AuthorsU.S. House of Representatives
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-8099
- Tax Analysts Electronic Citation2021 TNTF 39-17