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NEWS | NSBA Supports Re-introduction of Main Street Tax Certainty Act for 199A Deduction Permanency

The Section 199A deduction is scheduled to sunset at the end of 2025, posing countless risks and opaque threats to Small Business.


JAN. 22 | This week, NSBA joined a number of Small-Business groups in a letter to Congress strongly supporting the Main Street Tax Certainty Act of 2025, legislation to make permanent the 20-percent deduction for small- and family-owned businesses (Section 199A).


This legislation would provide certainty to the millions of S corporations, partnerships and sole proprietorships that rely on the Section 199A deduction to remain competitive. Pass-through businesses are the backbone of the American economy. They account for 95 percent of all businesses and employ 63 percent of all private sector workers.



They also form the economic and social foundation for thousands of communities nationwide. Absent their efforts, those communities would face a future of lower growth, fewer jobs, and more boarded up buildings.


Despite its importance, the Section 199A deduction is scheduled to sunset at the end of 2025, even as the businesses it supports continue to struggle with rising prices, labor shortages, and supply chain disruptions. A recent EY study found the loss of Section 199A would put 2.6 million jobs at risk.


Read the full letter here, join us in our efforts to urge Congress to act on this important tax matter, and follow NSBA as we continue tracking progress of this bill.


The Section 199A deduction is scheduled to sunset at the end of 2025, posing countless risks and opaque threats to Small Business.

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