Make permanent the 20 percent pass-through business tax deduction for small businesses.

Main Street Tax Certainty Act: Makes permanent the 20 percent pass-through business tax deduction to prevent a tax hike on small businesses.

Senator Justice committed to making the 20 percent pass-through business tax deduction permanent by cosponsoring the Main Street Tax Certainty Act.

Senator Justice Cosponsors Bills to Protect Energy, Promote Small Businesses, Defend our Southern Border, and Lower Taxes - Senator Justice
primary · press_release · model gpt-4.1

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.

Senator Justice supported legislation to permanently extend the 20 percent pass-through business tax deduction.

partial same_term A for effort

Senator Justice Cosponsors Bills to Protect Energy, Promote Small Businesses, Defend our Southern Border, and Lower Taxes - Senator Justice
primary · model gpt-4.1 · confidence 0%

The Working Families Tax Cuts legislation made permanent the 20 percent small business deduction, benefiting 98 percent of American farms.

Legislation was enacted to permanently extend the 20 percent small business deduction.

delivered same_term

Working Families Tax Cuts Keeps Family Farming Alive and Growing in America
secondary · model gpt-4.1 · confidence 0%

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.

The enacted text of H.R.1 (Public Law 119-21) explicitly amends IRC §199A to make the 20% pass-through/QBI deduction permanent (effective for tax years after 12/31/2025) and includes related enhancements (minimum deduction, changed phase-in amounts).

delivered same_term

Text - H.R.1 (One Big Beautiful Bill Act) — Congress.gov (Library of Congress)
primary · model gpt-5-mini · confidence 95%

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.

IRS official guidance and notices following enactment reference the new law (Public Law 119-21 / OBBBA) and its amendments to QBI/Section 199A, indicating agency-level implementation activity after the statute made the pass-through deduction permanent.

delivered same_term

Internal Revenue Bulletin 2025-45 — Internal Revenue Service
secondary · model gpt-5-mini · confidence 88%