MBA Joint Letter on Main Street Tax Certainty Act of 2025 (199A)

2025 Comment Letters Commercial / Multifamily Policy Issue Residential Tax and Accounting
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The undersigned business groups strongly support your 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.

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