United States · Bill · S
S. 480 (117th)
Main Street Tax Certainty Act
Introduced
25 February 2021
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
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.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 25 February 2021
Introduced in Senate (PDF)
Introduced in Senate · EN · 25 February 2021
Introduced in Senate
summary · EN · 25 February 2021
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/117th-congress/senate-bill/480
- Open data entity: https://api.congress.gov/v3/bill/117/s/480