H.R. 4721 · 118th Congress

Main Street Tax Certainty Act

Introduced on Jul 18, 2023 by Lloyd Smucker (R-PA-11). 194 cosponsors, 2 of them from another party. Latest action (Jul 18, 2023): Referred to the House Committee on Ways and Means.

Stage
Introduced
Introduced
Jul 18, 2023
Cosponsors
194
2 from the other party
Policy area
Taxation
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. 2Reported by committee
  3. 3Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income.

Summary

The Congressional Research Service has not summarized this measure yet.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Lloyd SmuckerR-PA-11Sponsor

Democrats · 2

Republicans · 192

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Jul 18, 2023Introduced in House
  2. Jul 18, 2023Introduced in House
  3. Jul 18, 2023 · HouseReferred to the House Committee on Ways and Means.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. NATIONAL BEER WHOLESALERS ASSOCIATION10 reports
    $1.9M reported (all issues)
  2. ASSOCIATED BUILDERS AND CONTRACTORS, INC.9 reports
    $6.2M reported (all issues)
  3. ASSOCIATED GENERAL CONTRACTORS OF AMERICA6 reports
    $1.4M reported (all issues)
  4. INTERNATIONAL COUNCIL OF SHOPPING CENTERS INC6 reports
    $1.7M reported (all issues)
  5. NATIONAL MULTIFAMILY HOUSING COUNCIL6 reports
    $12.6M reported (all issues)
  6. OCEAN SPRAY CRANBERRIES, INC6 reports
    $225K reported (all issues)Federal contractor: OCEAN SPRAY CRANBERRIES INCAI match · 100%
  7. AMERICAN DENTAL ASSOCIATION5 reports
    Federal contractor: AMERICAN DENTAL ASSOCIATION$78.5K in contracts, FY2026AI match · 98%
  8. ASSOCIATED EQUIPMENT DISTRIBUTORS5 reports
    $400K reported (all issues)
  9. American Foundry Society5 reports
    $150K reported (all issues)
  10. Chamber of Commerce of the U.S.A.5 reports
    $93.5M reported (all issues)
  11. FINSECA5 reports
    $2.3M reported (all issues)
  12. INDEPENDENT COMMUNITY BANKERS OF AMERICA5 reports
    $4M reported (all issues)
  13. INDEPENDENT ELECTRICAL CONTRACTORS INC5 reports
    $190K reported (all issues)
  14. INDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA, INC.5 reports
    $980K reported (all issues)
  15. INTERNATIONAL FOODSERVICE DISTRIBUTORS ASSOCIATION5 reports
    $1.2M reported (all issues)
  16. INTERNATIONAL FRANCHISE ASSOCIATION5 reports
    $1.9M reported (all issues)
  17. M Financial5 reports
    $250K reported (all issues)
  18. MORTGAGE BANKERS ASSOCIATION5 reports
    $3.4M reported (all issues)Federal contractor: MORTGAGE BANKERS ASSOCIATION$125K in contracts, FY2026AI match · 100%
  19. NAIOP, INC.5 reports
    $1.8M reported (all issues)
  20. NATIONAL ASSOCIATION OF PROFESSIONAL INSURANCE AGENTS5 reports
    $380K reported (all issues)
  21. NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS5 reports
    $822.7K reported (all issues)
  22. NATIONAL AUTOMOBILE DEALERS ASSOCIATION5 reports
    $7.6M reported (all issues)
  23. NATIONAL COUNCIL OF FARMER COOPERATIVES5 reports
    $1.9M reported (all issues)
  24. NATIONAL SMALL BUSINESS ASSOCIATION5 reports
    $230K reported (all issues)
  25. National Roofing Contractors Association5 reports
    $1M reported (all issues)
  26. OHIO FARM BUREAU FEDERATION5 reports
    $251K reported (all issues)
  27. PENNSYLVANIA FARM BUREAU5 reports
    $70K reported (all issues)
  28. SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)5 reports
    $140K reported (all issues)
  29. SPECIALTY EQUIPMENT MARKET ASSOCIATION5 reports
    $1.6M reported (all issues)
  30. Americans for Tax Reform4 reports
    $160K reported (all issues)
  31. Holcim Participations (US) Inc.4 reports
    $1.2M reported (all issues)
  32. AMAC ACTION3 reports
  33. AMERICAN TRUCKING ASSOCIATIONS INC.3 reports
    $2.2M reported (all issues)
  34. NFIB (National Federation of Independent Business)3 reports
    $3.7M reported (all issues)
  35. ROCK CENTRAL3 reports
    $1.5M reported (all issues)
  36. AMERICAN VETERINARY MEDICAL ASSOCIATION2 reports
    $670K reported (all issues)
  37. CHS INC.2 reports
    $540K reported (all issues)Federal contractor: CHS INC.$76.7M in contracts, FY2026AI match · 100%
  38. Franklin Square Holdings, L.P.2 reports
    $270K reported (all issues)
  39. Land O'Lakes, Inc.2 reports
    Federal contractor: LAND O LAKES INCAI match · 100%
  40. RKT HOLDINGS2 reports
    $1M reported (all issues)

Reports filed in 2023, 2024, 2025.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.