Support Small Business Growth Act of 2025

[AI summary unavailable — showing source text] [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…