PRINTING United Alliance Urges Congress to Make Tax Relief for Small Businesses Permanent
by Stephanie Buka, Government Affairs Coordinator Nov 19, 2024

The introduction of Section 199A under the Tax Cuts and Jobs Act (TCJA) of 2017 provided a pivotal tax benefit to small businesses structured as pass-through entities. By allowing these businesses to deduct up to 20% of their qualified business income (QBI) from individual tax bills, the deduction has fostered economic growth and supported businesses like S-corporations, LLCs, sole proprietorships, and partnerships. However, with the provision set to expire on December 31, 2025, small businesses are bracing for a significant tax hike that threatens their stability and growth. 

To ensure continuity, PRINTING United Alliance and like-minded advocates are urging Congress to pass the Main Street Tax Certainty Act (H.R. 4721/S. 1706), which would make this critical deduction permanent. 

Section 199A’s Broad Impact 

Pass-through businesses, representing the vast majority of U.S. businesses—including print service providers—have significantly benefited from the tax deduction. A study by the S-Corporation Association found that the deduction supports 2.6 million jobs and contributes $325 billion to the GDP. The Alliance joined the S-Corporation Association in a coalition letter addressed to the House Ways and Means Committee "Main Street Tax Team" discussing the impact of the 2025 expiration of the TCJA, including the small business deduction.

The tax relief has enabled small businesses to create jobs, boost wages, and reinvest in their communities at a critical time for the U.S. economy. However, the looming expiration of this deduction injects uncertainty into their planning, limiting their ability to innovate and grow. Making Section 199A permanent through the Main Street Tax Certainty Act would instill confidence in small business owners so they can continue to invest and expand.  

The Political Landscape and Prospects for Section 199A  

The 2024 General Election significantly reshaped the U.S. political landscape, positioning the Republican Party to revisit tax reform. Following the election, Republicans gained control of the Senate with a 53-47 majority, complementing their narrow edge in the House of Representatives, where the balance stands at 218 Republicans to 212 Democrats, with five races yet to be called. 

With this trifecta of Republican control, extending key provisions of the Tax Cuts and Jobs Act (TCJA), including Section 199A, is now a central focus. Policy experts predict that President-elect Trump, who initially signed the TCJA into law in 2017, will prioritize this legislation within his first 100 days in office. Republicans aim to solidify these tax benefits by using reconciliation—a legislative process that enables Senate passage with a simple majority, bypassing a filibuster. The TCJA of 2017 passed via budget reconciliation. 

Fiscal Challenges of Tax Reform 

While extending the TCJA provisions would provide stability for small businesses, it also poses a significant fiscal challenge. The Committee for a Responsible Federal Budget projects that extending the TCJA could add an additional $5.35 trillion over the next decade to the national debt, which already sits near a record-high $36 trillion. 

Addressing how to offset tax cuts will be critical. Without corresponding spending cuts or revenue generators, the deficit and national debt will continue to grow, threatening the nation’s fiscal stability. Incoming Senate Finance Committee Chair Mike Crapo (R-Idaho) acknowledged the fiscal challenge, noting, “Everything is in play.”  

Securing Certainty for Small Businesses 

The expiration of Section 199A represents more than a tax policy debate—it is a question of economic certainty for millions of small businesses that power the U.S. economy. Making the deduction permanent through the Main Street Tax Certainty Act would allow businesses to plan for long-term growth, invest in their workforce, and continue contributing to their communities.  

Take Action 

The Main Street Tax Certainty Act will be essential to ensuring a robust and sustainable future for America’s small businesses. We encourage you to visit the Alliance’s Action Alerts page to send a message to Congress urging them to pass the Main Street Tax Certainty Act with all due speed.  

In this article, Stephanie Buka, Government Affairs Coordinator, PRINTING United Alliance, discusses the Main Street Tax Certainty Act. More information can be found at Business Excellence-Legislation or reach out to Steph should you have additional questions specific to how these issues may affect your business: sbuka@printing.org.    

To become a member of the Alliance and learn more about how our subject matter experts can assist your company with services and resources such as those mentioned in this article, please contact the Alliance membership team: 888-385-3588 / membership@printing.org.     

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Stephanie Buka Government Affairs Coordinator
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Stephanie Buka is the Government Affairs Coordinator for PRINTING United Alliance. In this role, she supports Ford Bowers, CEO, the Government Affairs team, and coordinates efforts with lobbying firm, ACG Advocacy. She manages all aspects of grassroots advocacy campaigns, including facilitating timely call-to-action alerts and updates to The Advocacy Center on key federal and state legislative issues. As a member of the Office of Corporate Communications, Buka manages the content and audience building responsibilities for the Government Affairs team. She is also responsible for the administration of the Alliance's political action committee, PrintPAC.

Prior to joining the Alliance, Buka served as a senior legislative researcher, and later as a constituent services coordinator, for the 15-member legislative body representing 1.3 million residents of Allegheny County, Commonwealth of Pennsylvania. In addition to drafting legislation and addressing constituent concerns, Buka cultivated strong relationships with appointed and elected officials at the local, state, and federal levels of government.

Buka holds a master’s degree in Public Policy and Management from the University of Pittsburgh, Graduate School of Public and International Affairs (GSPIA). She also earned a master's degree in Criminology from Indiana University of Pennsylvania, along with a Certificate in Forensic Science and Law from Duquesne University.

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