Small businesses would get a new tax break for paying their lowest-wage employees.
Small businesses would get a new tax break for paying their lowest-wage employees. This bill would let qualified small businesses deduct more from their taxes for wages paid to a limited number of their full-time staff who earn the least. This could help these businesses reduce their taxable income.
Today, businesses can deduct employee wages as a general business expense. If this bill becomes law, qualified small businesses would get an additional tax deduction for a portion of wages paid to a limited number of their lowest-paid full-time employees. This extra deduction would be $8,000 for most designated employees, $6,000 for one additional employee, and $4,000 for another additional employee.
S 3459 · 119th Congress · December 11, 2025 · AI Summary by gemini-2.5-flash · 9/10
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