HR 3249
Mom and Pop Tax Relief Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 6:35 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
The Mom and Pop Tax Relief Act modifies the qualified business income deduction under Section 199A of the Internal Revenue Code. Specifically, it limits the deduction to the first $25,000 of combined qualified business income, and introduces an adjusted gross income limitation for taxpayers with incomes exceeding $200,000 (or $400,000 for joint returns). Additionally, the bill simplifies certain aspects of the deduction related to loss carryovers and clarifies definitions related to W-2 wages and domestic production.
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