He also discussed ... making the 199a deduction permanent for cooperative members.
Make the 199A deduction permanent for cooperative members.
Occurrences
Evidence
Senator Marshall said the Main Street Tax Certainty Act would make the 20 percent pass-through business deduction permanent. The release identifies section 199A as the 20 percent small business deduction and says the bill would prevent the 2025 expiration.
At Randall Farmers Co-op, Senator Marshall discussed recent trade agreements and making the 199A deduction permanent for cooperative members.
The White House said the President signed the One Big Beautiful Bill into law and described it as making good on campaign promises. The package included permanent tax relief provisions and protection for family farms from punitive double taxation.
Public Law 119-21 includes section 70105, 'Extension and enhancement of deduction for qualified business income,' and section 70301 and surrounding provisions marked as permanent business tax reform. The law also amends section 199A(g)(2)(B) for patrons of specified agricultural and horticultural cooperatives.
Assessments
The promised outcome was substantially achieved: Public Law 119-21, signed on July 4, 2025, permanently extended and enhanced the section 199A qualified business income deduction and specifically amended the cooperative-patron rules in section 199A(g)(2)(B). Marshall also materially advanced the issue while in federal office by publicly advocating permanent 199A treatment for cooperative members and introducing the Main Street Tax Certainty Act in January 2025 to make the deduction permanent before its scheduled expiration. Because the enactment came after the original promise period rather than immediately in the same term, the best timing judgment is later_term rather than same_term.
The promised outcome was to make the section 199A deduction permanent for cooperative members. Public Law 119-21, enacted July 4, 2025, permanently extended and enhanced the section 199A qualified business income deduction framework and amended cooperative patron rules under section 199A(g). Marshall also materially advanced the policy in office by promoting and introducing legislation to make the 199A pass-through deduction permanent. Because enactment occurred while Marshall was serving his elected Senate term, this counts as delivered with same_term timing.