Support Small Business Growth Act of 2025

This bill would let qualifying small businesses take an extra federal tax deduction for wages paid to some of their full-time workers. A qualifying business must be a small business with no more than 15 full-time employees, meet an existing gross receipts test, and certify this to the Treasury. The business could claim the deduction for up to 10 of its lowest-paid full-time employees in 2026 through 2030, with that number dropping each year to zero after 2033. For each employee, the deduction equals 12 percent of that employee's wages or a set cap of $8,000, $6,000, or $4,000, whichever is less. Highly compensated employees could not be counted.

Full text and official record on Congress.gov

Sponsors

• Jon Ossoff Democrat sponsor
• 1 cosponsors