The Main Street Tax Certainty Act makes permanent the deduction for qualified business income under the Internal Revenue Code.

The Main Street Tax Certainty Act amends the Internal Revenue Code to make permanent the deduction for qualified business income. This change removes the current temporary status of the deduction, ensuring it remains available for taxpayers indefinitely. The amendment applies to taxable years beginning after December 31, 2025.

The Main Street Tax Certainty Act makes permanent the deduction for qualified business income under the Internal Revenue Code.

The Main Street Tax Certainty Act amends the Internal Revenue Code to make permanent the deduction for qualified business income. This change removes the current temporary status of the deduction, ensuring it remains available for taxpayers indefinitely. The amendment applies to taxable years beginning after December 31, 2025.