House bill · H.R. 8415 (119th Congress)
Small Business Tax Cut Act
U.S. House of Representatives
Sponsor: David Kustoff (U.S. Representative, TN-8, Republican)
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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data
Summary
Would raise the section 199A deduction for qualified business income from 20 percent to 23 percent and modify the limitations on that deduction based on taxable income.
AI summary. Not an official summary. How we handle summaries
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
House Committee on Ways and Means · U.S. House of Representatives
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Cosponsors
10
Cosponsors listed on Congress.gov, shown A to Z.
- Republican10
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Related bills
- H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.Related bill
- H.R. 652Small Business Investor Tax Parity Act of 2025Related bill
- S. 2962Small Business Investor Tax Parity Act of 2025Related bill
As identified by Congress.gov.
Full history
- Apr 21, 2026
Introduced
Introduced in House
U.S. House of Representatives
- Apr 21, 2026
Introduced
Introduced in U.S. House
U.S. House
- Apr 21, 2026
Referred to committee
Referred to the House Committee on Ways and Means.
U.S. House of Representatives
Read the record
- Read on Congress.gov (opens in a new tab) The official record on Congress.gov.