HR 1381 · 117th Congress 2021–2023, ended

Main Street Tax Certainty Act

Introduced Feb 25, 2021 Originated House Sponsor Jason Smith R-MO

Latest action · Feb 25, 2021 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

IntroducedFeb 25, 2021
Passed HouseNot reached
Passed SenateNot reached
To the PresidentNot reached
Became lawNot reached

Summary

Main Street Tax Certainty Act

This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.)

Qualified business income is defined as the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business, excluding capital gains or losses, dividends, interest income, or income earned outside the U.S.

Cosponsors 99

Members who signed on, in the order they did. Signatures ran from Feb 25, 2021 to Jul 29, 2022; 40 are original cosponsors, there from the day it was introduced.

Seat	Cosponsor		Signed on
R-NE	Adrian Smith	Original	Feb 25, 2021
R-NY	Andrew R. Garbarino	Original	Feb 25, 2021
R-OH	Anthony Gonzalez	Original	Feb 25, 2021
R-IA	Ashley Hinson	Original	Feb 25, 2021
R-VA	Ben Cline	Original	Feb 25, 2021
R-FL	Bill Posey	Original	Feb 25, 2021
R-MO	Billy Long	Original	Feb 25, 2021
R-MO	Blaine Luetkemeyer	Original	Feb 25, 2021
R-NY	Chris Jacobs	Original	Feb 25, 2021
R-PA	Daniel Meuser	Original	Feb 25, 2021
R-TN	David Kustoff	Original	Feb 25, 2021
R-AZ	Debbie Lesko	Original	Feb 25, 2021
R-TN	Diana Harshbarger	Original	Feb 25, 2021
R-NE	Don Bacon	Original	Feb 25, 2021
R-AR	Eric A. "Rick" Crawford	Original	Feb 25, 2021
R-PA	Guy Reschenthaler	Original	Feb 25, 2021
D-TX	Henry Cuellar	Original	Feb 25, 2021
R-IN	Jackie Walorski	Original	Feb 25, 2021
R-KY	James Comer	Original	Feb 25, 2021
R-TX	Jodey C. Arrington	Original	Feb 25, 2021
R-NY	John Katko	Original	Feb 25, 2021
D-NJ	Josh Gottheimer	Original	Feb 25, 2021
R-OK	Kevin Hern	Original	Feb 25, 2021
R-MI	Lisa C. McClain	Original	Feb 25, 2021
R-PA	Lloyd Smucker	Original	Feb 25, 2021
R-NC	Madison Cawthorn	Original	Feb 25, 2021
R-MS	Michael Guest	Original	Feb 25, 2021
R-OH	Michael R. Turner	Original	Feb 25, 2021
R-AL	Mike Rogers	Original	Feb 25, 2021
R-MI	Peter Meijer	Original	Feb 25, 2021
R-IL	Rodney Davis	Original	Feb 25, 2021
R-KS	Ron Estes	Original	Feb 25, 2021
R-TX	Ronny Jackson	Original	Feb 25, 2021
R-PA	Scott Perry	Original	Feb 25, 2021
R-NC	Ted Budd	Original	Feb 25, 2021
R-TN	Tim Burchett	Original	Feb 25, 2021
R-OK	Tom Cole	Original	Feb 25, 2021
R-SC	Tom Rice	Original	Feb 25, 2021
R-TX	Van Taylor	Original	Feb 25, 2021
R-NM	Yvette Herrell	Original	Feb 25, 2021
R-IN	James R. Baird		Mar 1, 2021
R-OH	Steve Stivers		Mar 1, 2021
R-AL	Barry Moore		Mar 3, 2021
R-SC	Ralph Norman		Mar 3, 2021
R-GA	Rick W. Allen		Mar 3, 2021
R-TN	Scott DesJarlais		Mar 3, 2021
R-MS	Steven M. Palazzo		Mar 3, 2021
R-NY	Elise M. Stefanik		Mar 8, 2021
R-KS	Jake LaTurner		Mar 8, 2021
R-AL	Jerry L. Carl		Mar 8, 2021
R-UT	John R. Curtis		Mar 8, 2021
R-OR	Cliff Bentz		Mar 11, 2021
R-CO	Doug Lamborn		Mar 11, 2021
R-IA	Randy Feenstra		Mar 11, 2021
R-OH	Robert E. Latta		Mar 11, 2021
R-FL	John H. Rutherford		Mar 23, 2021
R-IL	Darin LaHood		Apr 14, 2021
D-NJ	Jefferson Van Drew		Apr 30, 2021
R-IN	Jim Banks		Apr 30, 2021
R-MI	John R. Moolenaar		Apr 30, 2021
R-SC	Nancy Mace		Apr 30, 2021
R-OK	Stephanie I. Bice		Apr 30, 2021
R-KS	Tracey Mann		Apr 30, 2021
R-AR	Bruce Westerman		May 12, 2021
R-NY	Claudia Tenney		May 12, 2021
R-IN	Greg Pence		May 12, 2021
R-FL	Kat Cammack		May 12, 2021
R-MN	Tom Emmer		May 12, 2021
R-OH	Troy Balderson		May 12, 2021
R-WA	Dan Newhouse		May 17, 2021
R-KY	Harold Rogers		May 17, 2021
R-GA	A. Drew Ferguson IV		Jun 15, 2021
R-PA	John Joyce		Jun 15, 2021
R-MN	Michelle Fischbach		Jun 15, 2021
R-WI	Scott Fitzgerald		Jun 15, 2021
R-FL	Scott Franklin		Jun 15, 2021
R-KY	Andy Barr		Jun 29, 2021
R-CA	Doug LaMalfa		Jul 6, 2021
R-TX	Pete Sessions		Jul 27, 2021
R-IN	Victoria Spartz		Aug 3, 2021
R-FL	Vern Buchanan		Aug 6, 2021
R-LA	Mike Johnson		Nov 1, 2021
R-WV	Carol D. Miller		Feb 4, 2022
R-WV	Alexander X. Mooney		Apr 7, 2022
R-TX	Beth Van Duyne		Apr 7, 2022
R-WA	Jaime Herrera Beutler		May 3, 2022
R-IN	Larry Bucshon		May 3, 2022
R-NC	Richard Hudson		May 3, 2022
R-MI	Jack Bergman		May 12, 2022
R-MS	Trent Kelly		May 12, 2022
R-CA	Young Kim		May 12, 2022
R-MI	Bill Huizenga		Jun 9, 2022
R-TN	John W. Rose		Jun 9, 2022
R-FL	W. Gregory Steube		Jun 9, 2022
R-IA	Mariannette Miller-Meeks		Jun 15, 2022
R-TN	Mark E. Green		Jul 13, 2022
R-WI	Glenn Grothman		Jul 15, 2022
R-MN	Pete Stauber		Jul 15, 2022
R-TX	Pat Fallon		Jul 29, 2022

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

Chamber	Committee	What it did
House	Ways and Means Committee	Referred Feb 25, 2021

Actions 2

Everything that happened, newest first.

Feb 25, 2021Introduced in House
Feb 25, 2021Referred to the House Committee on Ways and Means.

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article 1, Section 8, Clause 1 of the United States Constitution.

The sponsor’s statement, as printed in the Congressional Record, vol. 167, no. 36, February 25, 2021, page H732.

CRS reports 1

Congressional Research Service work that CRS links to this bill or the law it became, newest first.

Cite it 1

Products on other subjects that cite it, usually among other measures.

Product	Title	Kind	Published
IN11796	The Debate Over Extending the Section 199A Deduction Archived	Insight	Nov 8, 2021

Related bills 3

Companion bills and other measures the record links to this one.

Bill	Title	Relationship	Latest action
S 126	A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes.	Related bill	Jan 28, 2021
HR 216	Main Street Tax Certainty Act	Reintroduction of	Jan 3, 2019
S 480	Main Street Tax Certainty Act	Identical bill	Feb 25, 2021

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced: To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income.
Short Title(s) as Introduced: Main Street Tax Certainty Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

Feb 25, 2021Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.