Main Street Tax Certainty Act: Makes permanent the 20 percent pass-through business tax deduction to prevent a tax hike on small businesses.
Make permanent the 20 percent pass-through business tax deduction for small businesses.
Occurrences
Evidence
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Senator Jim Justice cosponsored the Main Street Tax Certainty Act, which aims to make permanent the 20 percent pass-through business tax deduction to prevent a tax hike on small businesses.
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The Working Families Tax Cuts legislation made permanent the 20 percent small business deduction, benefiting 98 percent of American farms.
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Section 70105 of H.R.1 amends Internal Revenue Code section 199A and related provisions to extend and enhance the qualified business income (QBI) deduction, making the 20% pass-through (Section 199A) deduction permanent for taxable years beginning after December 31, 2025, and adding a $400 minimum deduction and higher phase-in thresholds.
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The IRS Internal Revenue Bulletin provides transitional guidance and references the One Big Beautiful Bill Act (Public Law 119-21), including sections enacting changes to qualified business income (Section 199A) as part of the law signed July 4, 2025.
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IRS Form 8995 is still the current simplified computation form for the qualified business income deduction and includes the 20% computation for pass-through income.
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A June 2 Treasury-reported data release said 97% of filers received tax cuts this year under the One Big Beautiful Bill Act, indicating the law's tax changes are in effect.
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Qualified business income deduction (QBI). P.L. 119-21, section 70105, makes the 20% QBI deduction permanent for qualified active trades or businesses.
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This provision makes the deduction permanent and increases the income phaseout ranges from $50,000 to $75,000 (single) and from $100,000 to $150,000 (married).
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SEC. 70105. EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME.
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Question: On Passage of the Bill (H.R. 1, as Amended )
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26 USC 199A: Qualified business income Text contains those laws in effect on September 19, 2026
Assessments
The promised outcome was achieved during Justice's current federal term: Public Law 119-21, signed on July 4, 2025, amended IRC Section 199A to make the 20 percent pass-through business deduction permanent for tax years beginning after December 31, 2025. Justice also publicly aligned himself with that goal by cosponsoring legislation to permanently extend the deduction. Because the policy itself was enacted while he was in office and his record shows support for the same objective, this is best scored as delivered in the same term rather than partial credit.
Multiple pieces of primary and secondary evidence confirm that federal legislation (H.R.1, Public Law 119-21) was enacted making the 20 percent pass-through business tax deduction permanent, effective for tax years beginning after December 31, 2025. The IRS has also issued implementation guidance, and Senator Justice supported the legislation. The promise is fully met within the same term.
Primary source: H.R.1 (Public Law 119-21), Section 70105, amends IRC §199A to make the 20% qualified business income (pass-through) deduction permanent for taxable years beginning after 12/31/2025. IRS guidance (Internal Revenue Bulletin) followed the statute, indicating implementation. Senator Justice also cosponsored related legislation supporting permanence. The enacted statute and IRS implementation satisfy the promise.