The Support Small Business Growth Act of 2025 provides a payroll tax deduction for qualified small businesses.
The Support Small Business Growth Act of 2025 amends the Internal Revenue Code to introduce a payroll tax deduction for qualified small businesses. This deduction applies to businesses with no more than 15 full-time employees and meeting gross receipts criteria. The deduction amounts vary based on the number of designated employees, with a maximum of 10 employees eligible in the first five years, decreasing to zero thereafter. The deduction is effective for taxable years beginning after December 31, 2025, and terminates after December 31, 2033.
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