To amend the Internal Revenue Code of 1986 to increase the qualified business income deduction for taxpayers whose taxable income does not exceed $100,000, and for other purposes.
Relief and Equity for Small businesses through Tax Act or the REST Act
This bill increases from 20% to 25% the rate of the tax deduction for the business income of taxpayers whose taxable income does not exceed $100,000.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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