{
  "legislationId": "119_HR_8415",
  "lastUpdate": "2026-04-28T11:21:28.853Z",
  "history": [
    {
      "timestamp": "2026-04-28T11:21:28.853Z",
      "source_url": "https://www.congress.gov/119/bills/hr8415/BILLS-119hr8415ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8415 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8415 To amend the Internal Revenue Code of 1986 to increase the deduction for qualified business income, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 21, 2026 Mr. Kustoff (for himself, Mrs. Miller of West Virginia, Mr. Steube, Ms. Tenney, Mr. Carey, Mrs. Fischbach, and Mr. Moore of Utah) 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 increase the deduction for qualified business income, 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 ``Small Business Tax Cut Act''. SEC. 2. INCREASE IN DEDUCTION FOR QUALIFIED BUSINESS INCOME. (a) In General.--Subsections (a)(2), (b)(1)(B), and (b)(2)(A) of section 199A of the Internal Revenue Code of 1986 are each amended by striking ``20 percent'' and inserting ``23 percent''. (b) Modification of Limitations Based on Taxable Income.-- (1) In general.--Section 199A(b)(3) of such Code is amended to read as follows: ``(3) Modification of determination of combined qualified business income amount based on taxable income.-- ``(A) Exception from limitations.--In the case of any taxpayer whose taxable income for the taxable year does not exceed the threshold amount-- ``(i) paragraph (2) shall be applied without regard to subparagraph (B), and ``(ii) a specified service trade or business shall not fail to be treated as a qualified trade or business solely by reason of subsection (d)(1)(A). ``(B) Phase-in of limitations.--In the case of any taxpayer whose taxable income for the taxable year exceeds the threshold amount, the sum described in paragraph (1)(A) (determined without regard to this subparagraph) shall instead be an amount (if greater) equal to the excess (if any) of-- ``(i) the sum described in paragraph (1)(A) (determined by applying the rules of clauses (i) and (ii) of subparagraph (A)), over ``(ii) the limitation phase-in amount. ``(C) Limitation phase-in amount.--For purposes of subparagraph (B), the limitation phase-in amount shall be an amount equal to 75 percent of the excess (if any) of-- ``(i) the taxable income of the taxpayer for the taxable year, over ``(ii) the threshold amount.''. (2) Conforming amendment.--Section 199A(d) of such Code is amended by striking paragraph (3). (c) Deduction for Qualified Business Income To Apply to Certain Interest Dividends of Qualified Business Development Companies.-- (1) In general.--Subsections (b)(1)(B) and (c)(1) of section 199A of such Code are each amended by inserting ``, qualified BDC interest dividends,'' after ``qualified REIT dividends''. (2) Qualified bdc interest dividend defined.--Section 199A(e) of such Code is amended by adding at the end the following new paragraph: ``(5) Qualified bdc interest dividend.-- ``(A) In general.--The term `qualified BDC interest dividend' means any dividend from an electing business development company received during the taxable year which is attributable to net interest income of such company which is properly allocable to a qualified trade or business of such company. ``(B) Electing business development company.--For purposes of this paragraph, the term `electing business development company' means a business development company (as defined in section 2(a) of the Investment Company Act of 1940) which has an election in effect under section 851 to be treated as a regulated investment company.''. (d) Modified Inflation Adjustment.--Section 199A(e)(2)(B) of such Code is amended-- (1) by striking ``2018'' and inserting ``2025'', and (2) in clause (ii), by striking ``, determined by substituting `calendar year 2017' for `calendar year 2016' in subparagraph (A)(ii) thereof''. (e) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Small Business Tax Cut Act: Increasing Deductions for Business Owners\nSummary: This bill increases the tax deduction for small business income from 20% to 23%, helping owners keep more of their earnings. It also expands tax benefits to include certain investment dividends and updates income limits for inflation.\nKey Points: Increases the qualified business income deduction from 20% to 23%., Adds new tax benefits for interest dividends from business development companies (BDCs)., Simplifies how income limits apply to small business owners to make the deduction more accessible., Updates inflation adjustments to ensure tax thresholds keep up with rising costs starting in 2025., The changes will apply to tax years beginning after December 31, 2026.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-28T11:14:22.858Z",
      "source_url": "https://www.congress.gov/119/bills/hr8415/BILLS-119hr8415ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8415 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8415 To amend the Internal Revenue Code of 1986 to increase the deduction for qualified business income, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 21, 2026 Mr. Kustoff (for himself, Mrs. Miller of West Virginia, Mr. Steube, Ms. Tenney, Mr. Carey, Mrs. Fischbach, and Mr. Moore of Utah) 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 increase the deduction for qualified business income, 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 ``Small Business Tax Cut Act''. SEC. 2. INCREASE IN DEDUCTION FOR QUALIFIED BUSINESS INCOME. (a) In General.--Subsections (a)(2), (b)(1)(B), and (b)(2)(A) of section 199A of the Internal Revenue Code of 1986 are each amended by striking ``20 percent'' and inserting ``23 percent''. (b) Modification of Limitations Based on Taxable Income.-- (1) In general.--Section 199A(b)(3) of such Code is amended to read as follows: ``(3) Modification of determination of combined qualified business income amount based on taxable income.-- ``(A) Exception from limitations.--In the case of any taxpayer whose taxable income for the taxable year does not exceed the threshold amount-- ``(i) paragraph (2) shall be applied without regard to subparagraph (B), and ``(ii) a specified service trade or business shall not fail to be treated as a qualified trade or business solely by reason of subsection (d)(1)(A). ``(B) Phase-in of limitations.--In the case of any taxpayer whose taxable income for the taxable year exceeds the threshold amount, the sum described in paragraph (1)(A) (determined without regard to this subparagraph) shall instead be an amount (if greater) equal to the excess (if any) of-- ``(i) the sum described in paragraph (1)(A) (determined by applying the rules of clauses (i) and (ii) of subparagraph (A)), over ``(ii) the limitation phase-in amount. ``(C) Limitation phase-in amount.--For purposes of subparagraph (B), the limitation phase-in amount shall be an amount equal to 75 percent of the excess (if any) of-- ``(i) the taxable income of the taxpayer for the taxable year, over ``(ii) the threshold amount.''. (2) Conforming amendment.--Section 199A(d) of such Code is amended by striking paragraph (3). (c) Deduction for Qualified Business Income To Apply to Certain Interest Dividends of Qualified Business Development Companies.-- (1) In general.--Subsections (b)(1)(B) and (c)(1) of section 199A of such Code are each amended by inserting ``, qualified BDC interest dividends,'' after ``qualified REIT dividends''. (2) Qualified bdc interest dividend defined.--Section 199A(e) of such Code is amended by adding at the end the following new paragraph: ``(5) Qualified bdc interest dividend.-- ``(A) In general.--The term `qualified BDC interest dividend' means any dividend from an electing business development company received during the taxable year which is attributable to net interest income of such company which is properly allocable to a qualified trade or business of such company. ``(B) Electing business development company.--For purposes of this paragraph, the term `electing business development company' means a business development company (as defined in section 2(a) of the Investment Company Act of 1940) which has an election in effect under section 851 to be treated as a regulated investment company.''. (d) Modified Inflation Adjustment.--Section 199A(e)(2)(B) of such Code is amended-- (1) by striking ``2018'' and inserting ``2025'', and (2) in clause (ii), by striking ``, determined by substituting `calendar year 2017' for `calendar year 2016' in subparagraph (A)(ii) thereof''. (e) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla małych firm: wyższe ulgi dla przedsiębiorców\",\n  \"pl_summary\": \"Projekt zwiększa ulgę podatkową dla właścicieli małych firm z 20% do 23%, co pozwoli im zachować więcej zarobionych pieniędzy. Zmiany obejmują również nowe korzyści dla inwestujących w firmy rozwojowe oraz aktualizację progów podatkowych o inflację.\",\n  \"pl_key_points\": [\n    \"Podniesienie standardowej ulgi na dochód z działalności gospodarczej z 20% do 23%.\",\n    \"Rozszerzenie ulgi na dywidendy odsetkowe z wybranych spółek rozwoju biznesu (BDC).\",\n    \"Uproszczenie zasad korzystania z ulgi dla osób o niższych i średnich dochodach.\",\n    \"Nowe zasady przeliczania progów podatkowych uwzględniające inflację od 2025 roku.\",\n    \"Zmiany wejdą w życie dla lat podatkowych rozpoczynających się po 31 grudnia 2026 roku.\"\n  ],\n  \"eng_ai_title\": \"Small Business Tax Cut Act: Increasing Deductions for Business Owners\",\n  \"eng_summary\": \"This bill increases the tax deduction for small business income from 20% to 23%, helping owners keep more of their earnings. It also expands tax benefits to include certain investment dividends and updates income limits for inflation.\",\n  \"eng_key_points\": [\n    \"Increases the qualified business income deduction from 20% to 23%.\",\n    \"Adds new tax benefits for interest dividends from business development companies (BDCs).\",\n    \"Simplifies how income limits apply to small business owners to make the deduction more accessible.\",\n    \"Updates inflation adjustments to ensure tax thresholds keep up with rising costs starting in 2025.\",\n    \"The changes will apply to tax years beginning after December 31, 2026.\"\n  ],\n  \"de_ai_title\": \"Gesetz zur Steuersenkung für Kleinunternehmen: Höhere Abzüge für Unternehmer\",\n  \"de_summary\": \"Dieser Gesetzentwurf erhöht den Steuerabzug für Einkünfte aus Kleinunternehmen von 20 % auf 23 %, sodass Eigentümer mehr von ihrem Gewinn behalten können. Zudem werden Steuervorteile auf bestimmte Investmentdividenden ausgeweitet und Einkommensgrenzen an die Inflation angepasst.\",\n  \"de_key_points\": [\n    \"Erhöhung des Abzugs für qualifizierte Geschäftseinkommen von 20 % auf 23 %.\",\n    \"Einbeziehung von Zinsdividenden bestimmter Geschäftsentwicklungsgesellschaften (BDCs) in die Steuervergünstigung.\",\n    \"Vereinfachung der Einkommensgrenzen für den Erhalt des vollen Steuerabzugs.\",\n    \"Aktualisierung der Inflationsanpassungen für Steuerfreibeträge ab dem Jahr 2025.\",\n    \"Die Änderungen gelten für Steuerjahre, die nach dem 31. Dezember 2026 beginnen.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la baisse d'impôts pour les petites entreprises : déductions accrues\",\n  \"fr_summary\": \"Ce projet de loi augmente la déduction fiscale pour les revenus des petites entreprises de 20 % à 23 %, permettant aux propriétaires de conserver une plus grande part de leurs gains. Il étend également les avantages fiscaux à certains dividendes d'investissement et ajuste les seuils selon l'inflation.\",\n  \"fr_key_points\": [\n    \"Augmentation de la déduction pour revenus d'entreprise qualifiés de 20 % à 23 %.\",\n    \"Extension de la déduction aux dividendes d'intérêts de certaines sociétés de développement commercial (BDC).\",\n    \"Simplification des règles de limitation basées sur le revenu imposable pour les entrepreneurs.\",\n    \"Mise à jour des ajustements à l'inflation pour les seuils fiscaux à partir de 2025.\",\n    \"Les modifications s'appliqueront aux années d'imposition commençant après le 31 décembre 2026.\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para Pequeñas Empresas: Mayores Deducciones\",\n  \"es_summary\": \"Este proyecto de ley aumenta la deducción fiscal para los ingresos de pequeñas empresas del 20% al 23%, permitiendo a los dueños conservar más dinero. También amplía los beneficios fiscales a ciertos dividendos de inversión y actualiza los límites de ingresos por inflación.\",\n  \"es_key_points\": [\n    \"Incremento de la deducción por ingresos comerciales calificados del 20% al 23%.\",\n    \"Inclusión de dividendos por intereses de empresas de desarrollo de negocios (BDC) en la deducción.\",\n    \"Simplificación de las limitaciones basadas en el nivel de ingresos del contribuyente.\",\n    \"Actualización de los ajustes por inflación para los umbrales fiscales a partir de 2025.\",\n    \"Los cambios entrarán en vigor para los años fiscales que comiencen después del 31 de diciembre de 2026.\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per le piccole imprese: deduzioni aumentate\",\n  \"it_summary\": \"Questo disegno di legge aumenta la deduzione fiscale per i redditi delle piccole imprese dal 20% al 23%, aiutando i proprietari a trattenere più guadagni. Estende inoltre i benefici fiscali a determinati dividendi da investimenti e aggiorna le soglie di reddito in base all'inflazione.\",\n  \"it_key_points\": [\n    \"Aumento della deduzione per il reddito d'impresa qualificato dal 20% al 23%.\",\n    \"Estensione della deduzione ai dividendi da interessi di società di sviluppo aziendale (BDC).\",\n    \"Semplificazione dei limiti di reddito per accedere più facilmente alle agevolazioni fiscali.\",\n    \"Aggiornamento degli adeguamenti all'inflazione per le soglie fiscali a partire dal 2025.\",\n    \"Le modifiche si applicheranno agli anni d'imposta che iniziano dopo il 31 dicembre 2026.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor kleine bedrijven: hogere aftrekposten voor ondernemers\",\n  \"nl_summary\": \"Dit wetsvoorstel verhoogt de belastingaftrek voor inkomsten uit kleine bedrijven van 20% naar 23%, waardoor eigenaren meer van hun winst overhouden. Het breidt ook de belastingvoordelen uit naar bepaalde beleggingsdividenden en past inkomensgrenzen aan voor inflatie.\",\n  \"nl_key_points\": [\n    \"Verhoging van de aftrek voor gekwalificeerd bedrijfsinkomen van 20% naar 23%.\",\n    \"Toevoeging van belastingvoordelen voor rentedividenden van bedrijfsontwikkelingsmaatschappijen (BDC's).\",\n    \"Vereenvoudiging van de regels voor inkomensgrenzen voor kleine ondernemers.\",\n    \"Actualisering van inflatiecorrecties voor belastingdrempels vanaf 2025.\",\n    \"De wijzigingen treden in werking voor belastingjaren die beginnen na 31 december 2026.\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Pequenas Empresas: Maiores Deduções Fiscais\",\n  \"pt_summary\": \"Este projeto de lei aumenta a dedução fiscal para rendimentos de pequenas empresas de 20% para 23%, permitindo que os proprietários fiquem com uma parte maior dos seus lucros. Também expande os benefícios fiscais para certos dividendos de investimento e ajusta os limites de rendimento à inflação.\",\n  \"pt_key_points\": [\n    \"Aumento da dedução para rendimentos empresariais qualificados de 20% para 23%.\",\n    \"Inclusão de dividendos de juros de empresas de desenvolvimento de negócios (BDCs) na dedução.\",\n    \"Simplificação das limitações baseadas no rendimento tributável do contribuinte.\",\n    \"Atualização dos ajustes de inflação para os limites fiscais a partir de 2025.\",\n    \"As alterações serão aplicadas aos anos fiscais com início após 31 de dezembro de 2026.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\"]\n}"
    }
  ]
}