Enhanced Small Business Growth Act of 2026 amends the Internal Revenue Code to increase the qualified business income deduction for domestic.
The Enhanced Small Business Growth Act of 2026 amends the Internal Revenue Code to enhance the qualified business income deduction for domestic manufacturers. A qualified domestic manufacturer is defined as a taxpayer deriving at least 85 percent of their combined qualified business income from a qualified domestic manufacturing trade or business. The bill modifies the taxable income computation for these manufacturers by increasing the deduction percentages and adjusting the application of certain subsections. The changes apply to taxable years beginning after December 31, 2025.
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