Support Small Business Growth Act of 2025

Tax relief for small business owners: The bill allows a "qualified small business" to claim a deduction in addition to existing deductions (Section 2(a)). This could provide financial relief to businesses that have no more than 15 full-time employees and meet certain gross receipts tests (Section 2(c)).

Focus on low-wage workers: The deduction is specifically designed for the full-time employees with the "lowest wages paid during such taxable year" (Section 2(b)(1)(A)(ii)). This targets the benefit toward those at the bottom of the pay scale within the business.

Phasing out of benefits: The maximum number of employees a business can designate for this deduction decreases over time, eventually reaching zero after the 2033 taxable year (Section 2(b)(1)(B)). This means the benefit is temporary and will eventually disappear.

Limitations on employees: Not all workers can benefit from this provision. The deduction cannot include "any highly compensated employee" (Section 2(b)(1)(A)(iii)). Additionally, the number of employees an employer can designate is strictly limited to a maximum number that decreases every few years (Section 2(b)(1)(B)).

Strict eligibility requirements: To receive the benefit, a business must certify to the Secretary that it meets all requirements for the taxable year (Section 2(c)(2)). This creates a specific administrative requirement for the business to meet.