To amend the Internal Revenue Code of 1986 to enhance the qualified business income deduction for domestic manufacturers, and for other purposes.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8755 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8755 To amend the Internal Revenue Code of 1986 to enhance the qualified business income deduction for domestic manufacturers, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES May 12, 2026 Mrs. Miller of West Virginia introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to enhance the qualified business income deduction for domestic manufacturers, 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 ``Enhanced Small Business Growth Act of 2026''. SEC. 2. ENHANCED QUALIFIED BUSINESS INCOME DEDUCTION FOR DOMESTIC MANUFACTURERS. (a) In General.--Section 199A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(j) Enhanced Deduction for Qualified Domestic Manufacturers.-- ``(1) In general.--In the case of any qualified domestic manufacturer-- ``(A) subsections (a)(2) and (b)(2)(A) shall each be applied by substituting `30 percent' for `20 percent', and ``(B) subsection (b)(2)(B)(i) shall be applied by substituting `100 percent' for `50 percent'. ``(2) Qualified domestic manufacturer.--For purposes of this subsection-- ``(A) In general.--The term `qualified domestic manufacturer' means, with respect to any taxable year, any taxpayer with respect to whom at least 85 percent of the combined qualified business income amount for such taxable year is derived from a qualified domestic manufacturing trade or business. ``(B) Qualified domestic manufacturing trade or business.-- ``(i) In general.--The term `qualifie