A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Support Small Business Growth Act of 2025 aims to amend the Internal Revenue Code of 1986. It seeks to provide a payroll tax deduction for certain qualified small businesses. To qualify, a business must have no more than 15 full-time employees and meet specific gross receipts tests. Employers can designate certain full-time employees to receive this deduction, specifically targeting those with the lowest wages. This new provision is intended to phase out over several years, ending after the 2033 taxable year.
Yes· 3 of 7
- Scored +7
Does this make it easier to run a small business?
The bill explicitly creates a payroll tax deduction to support the financial viability of small businesses.
- Scored +7
Would business owners be better off under this?
Small business owners receive a new tax deduction for their full-time employees.
- Scored +6
Does this cut taxes for small businesses?
The bill provides a new payroll tax deduction for qualified small businesses with up to 15 employees.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax relief for small business owners: The bill allows a "qualified small business" to claim a deduction in addition to existing deductions (Section 2(a)). This could provide financial relief to businesses that have no more than 15 full-time employees and meet certain gross receipts tests (Section 2(c)).
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Focus on low-wage workers: The deduction is specifically designed for the full-time employees with the "lowest wages paid during such taxable year" (Section 2(b)(1)(A)(ii)). This targets the benefit toward those at the bottom of the pay scale within the business.
Potential Negative Impacts for People
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Phasing out of benefits: The maximum number of employees a business can designate for this deduction decreases over time, eventually reaching zero after the 2033 taxable year (Section 2(b)(1)(B)). This means the benefit is temporary and will eventually disappear.
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Limitations on employees: Not all workers can benefit from this provision. The deduction cannot include "any highly compensated employee" (Section 2(b)(1)(A)(iii)). Additionally, the number of employees an employer can designate is strictly limited to a maximum number that decreases every few years (Section 2(b)(1)(B)).
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Strict eligibility requirements: To receive the benefit, a business must certify to the Secretary that it meets all requirements for the taxable year (Section 2(c)(2)). This creates a specific administrative requirement for the business to meet.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this make it easier to run a small business? — The bill explicitly creates a payroll tax deduction to support the financial viability of small businesses. Does this cut taxes for small businesses? — The bill provides a new payroll tax deduction for qualified small businesses with up to 15 employees. Is this likely to grow the economy? — By providing tax relief to small businesses, the bill aims to support their growth and operations.
- Demographic And Interest Groups
- Would business owners be better off under this? — Small business owners receive a new tax deduction for their full-time employees. Would households on low incomes be better off under this? — The tax deduction is designed to benefit the lowest-paid full-time employees within qualified small businesses. Would middle-income households be better off under this? — The bill provides indirect economic support to workers at the lower end of the wage scale. Would union members be better off under this? — While the bill provides a wage-based benefit, it does not directly address union rights or protections.
- 12/11/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
Cindy Hyde-SmithRepublican · Mississippi