Support Small Business Growth Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3459 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3459 To amend the Internal Revenue Code of 1986 to provide a payroll tax deduction for certain small businesses, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES December 11, 2025 Mr. Ossoff (for himself and Mrs. Hyde-Smith) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a payroll tax deduction for certain small businesses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Support Small Business Growth Act of 2025''. SEC. 2. PAYROLL TAX DEDUCTION FOR SMALL BUSINESSES. (a) In General.--Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 176 the following new section: ``SEC. 177. PAYROLL DEDUCTION FOR QUALIFIED SMALL BUSINESSES. ``(a) In General.--In the case of a qualified small business, in addition to the deduction allowed by section 162(a)(1), there shall be allowed as a deduction an amount equal to the sum of the applicable amounts determined under subsection (b)(2) with respect to each full- time employee of the employer which has been designated by such employer pursuant to subsection (b)(1). ``(b) Limitations; Applicable Amount.-- ``(1) Designation of employees.-- ``(A) In general.--For purposes of subsection (a), with respect to any taxable year, the full-time employees designated by the employer (at such time and in such manner as the Secretary may provide) shall-- ``(i) not exceed the applicable maximum number of employees, ``(ii) only include those ful