What are They Saying: Smucker’s Main Street Tax Certainty Act
WASHINGTON-Congressman Lloyd Smucker (PA-11) introduced the Main Street Tax Certainty Act, H.R. 703, legislation which would permanently extend Section 199A of the Internal Revenue Code, which is slated to expire at the end of this year. Smucker’s bipartisan legislation is cosponsored by 155 Members and is supported by all Republican Members of the Ways & Means Committee.
Section 199A, which was adopted as part of the landmark 2017 Tax Cuts and Jobs Act, allows for a 20 percent deduction of qualified income for pass-through businesses. Most small businesses are structured as a pass-through and this section was included in the Tax Cuts and Jobs Act to promote equity in America’s tax code between small businesses on Main Street with larger corporations.
Here is what community leaders across the Commonwealth and Pennsylvania’s 11th Congressional District have to say about Rep. Smucker’s Main Street Tax Certainty Act:
“The Main Street Tax Certainty Act is a commonsense solution to strengthen America’s small businesses—the backbone of our economy. By securing the pass-through deduction, Congress can provide the stability and predictability these employers need to invest, grow, and create jobs. We commend Congressman Smucker for his leadership on this critical issue and urge lawmakers to come together to pass this bill without delay,” said PA Chamber of Business and Industry President and CEO Luke Bernstein.
"We consistently hear from the business community about the challenges they’re facing: rising prices, economic uncertainty, and a tight labor market, all of which are driving up costs and making it harder to operate. These pressures are especially tough on small businesses—who not only create family-sustaining jobs, but also fuel economic growth in our communities. Small businesses are the foundation of our local economy, representing over 97% of all businesses in Lancaster County. Helping them remain competitive and resilient is critical to the long-term prosperity of our region and communities across the country.
That’s why the Lancaster Chamber strongly supports the Main Street Tax Certainty Act of 2025, which would permanently extend Section 199A of the Internal Revenue Code. This 20% deduction for small and family-owned businesses ensures fairness in our tax system, helping level the playing field between Main Street businesses and large corporations. It’s a vital step to ensure these businesses can continue to thrive and drive our economy forward." - Heather Valudes, President and CEO of the Lancaster Chamber
“Passing this legislation will ensure that the small businesses that drive our County’s economic prosperity can continue to provide our favorite goods and services, keep our main streets vibrant, and employ our friends and neighbors”, said Kevin Schreiber, President & CEO, York County Economic Alliance. “The Section 199A Deduction has directly benefited the types of small businesses that we’re working to grow and retain via the BLOOM Business Empowerment Center, our one-stop shop for business education, financial, and technical resources. The Main Street Tax Certainty Act is an essential piece of legislation to support small businesses in YoCo and communities like ours across the country.” – York County Economic Alliance President and CEO Kevin Schreiber.
“Making these deductions permanent enables businesses to plan accordingly for the future,” said Sarah Messer, President of the Hanover Area Chamber of Commerce. “Passage of the Main Street Tax Certainty Act will encourage America’s small businesses to continue investing in innovation, infrastructure, employees, and communities.”
“More than 85 percent of businesses in Pennsylvania are small businesses, including most small and medium sized manufacturers. These employers are the bedrock of their local economies in communities across the commonwealth. Reaffirming Section 199A will allow these businesses to reinvest in their employees and operations to better meet the needs of their customers. This provision is a critical component of extending the Tax Cuts and Jobs Act beyond 2025. We are proud to endorse Rep. Smucker’s leadership in supporting the extension of the Main Street Tax Certainty Act.” -David N. Taylor, President & CEO, Pennsylvania Manufacturers’ Association
“Small businesses in hospitality and lodging continue to navigate pressures from every direction – escalating costs, workforce changes, and unpredictable increases on items like energy and insurance costs. Congressman Smucker’s Main Street Tax Certainty Act is support and certainty that the industry needs, and we’re happy to hear that the Congressman is renewing his efforts to advance this conversation,” PRLA President & CEO Joe Massaro said. “This legislation cements its commitment to Pennsylvania’s small businesses, and helps ensure relief for employers. This type of long-term relief will help Pennsylvania restaurants and hotels continue creating new jobs, expanding employee benefits, and creating memorable experiences across the Commonwealth.”
“Restaurant operators constantly navigate change in food prices, customer preferences, and labor availability. Our federal tax burden shouldn’t be on that list, but next year’s expiration of the Small Business Tax Deduction would have severe consequences for Pennsylvania restaurants. We appreciate Congressman Smucker’s leadership in sponsoring the “Main Street Tax Certainty Act” to protect Pennsylvania family-owned restaurants and all pass-through businesses,” saidMick Owens, President of Mick’s All American Pub
“Predictability is essential for any business and Congressman Smucker’s Main Street Tax Certainty Act addresses that need,” said Alex Baloga, President and CEO of the Pennsylvania Food Merchants Association. “Making Section 199A permanent ensures small businesses, including many family-owned food retailers, wholesalers, and distributors across Pennsylvania, can rely on equitable tax treatment. These businesses, often operating on razor-thin margins, work tirelessly to provide healthy, nutritious food to their communities despite significant challenges. Congressman Smucker’s legislation offers much-needed stability and prevents a looming tax increase set for 2025. PFMA applauds his leadership and urges swift passage of this critical bill.”
“Agriculture needs a tax code that will provide certainty to navigate the cyclical and unpredictable nature of their business,” said Chris Hoffman, President of Pennsylvania Farm Bureau. “Representative Smucker’s Main Street Tax Certainty Act would make permanent Section 199A, which is a vital tax deduction that most farmers have relied on since the passage of the Tax Cuts and Jobs Act of 2017. Many have said their farm simply cannot afford to return to a tax code without Section 199A because with record high input costs and decreasing profit margins, some are in survival mode. We urge Congress to pass the Main Street Tax Certainty Act, so family farms have certainty as they navigate the future of their operations’ financials.”
“Small, locally owned trucking companies are critical to keeping the supply chain in Pennsylvania and the rest of the country moving at peak efficiency. Ninety-six percent of the 69,000 trucking companies in Pennsylvania are small businesses. The Main Street Tax Certainty Act will enable these companies to remain competitive and thrive, ensuring they can keep moving the goods that support the economy. The trucking industry applauds Congressman Smucker’s commitment to small businesses,” said Rebecca Oyler, PMTA President and CEO.
“The National Association of REALTORS® and the REALTORS® Association of York & Adams Counties thanks Congressman Smucker, Senator Daines, and the many cosponsors of these important bills for their commitment to making the Qualified Business Income Deduction permanent. This deduction was the most important feature of the Tax Cuts and Jobs Act for much of Main Street America. The vast majority of REALTORS® operate their businesses as sole proprietorships, partnerships, limited liability companies, S corporations, or other forms of pass-through entities, and the deduction allows these businesses to share in the corporate tax reduction enacted in 2017. If the deduction were to expire at the end of 2025, it would have wide-reaching negative consequences for the real estate industry, which constitutes nearly one-fifth of the U.S. economy.” – Shanna Terroso, Chief Executive Officer, Realtors Association of York and Adams Counties
“The Lancaster County Association of REALTORS® (LCAR) enthusiastically supports the introduction and passage of the Main Street Tax Certainty Act, which makes permanent the 20-percent deduction for small and individually owned businesses (Section 199A). The overwhelming majority of REALTORS®, who operate as sole proprietors, partnerships, or S-corporations rely on this deduction. The real estate industry contributes significantly to the U.S. economy having contributed 18% to the nation's GDP in 2023, according to the National Association of REALTORS® (NAR). Allowing this deduction to sunset at the end of this year will most assuredly have a negative impact on the real estate industry.” – Lancaster County Association of Realtors
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