This legislative proposal aims to establish the deduction for qualified business income as a permanent feature within the Internal Revenue Code of 1986. Currently, this deduction, provided under Section 199A, is set to expire, creating uncertainty for many small businesses and pass-through entities. The bill's core purpose is to eliminate this scheduled expiration, thereby offering long-term tax stability for eligible businesses. To implement this permanency, the bill specifically amends Section 199A by striking subsection (i) , which is the provision responsible for the deduction's current sunset. This action would prevent the deduction from expiring as planned, ensuring its continued availability for taxpayers. The proposed changes are designated to take effect for all taxable years beginning after December 31, 2025 .