Increased qualified business income deduction for qualified small food retail businesses

(a) In general Section 199A of the Internal Revenue Code of 1986 is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: (i) Special rule for qualified small food retail businesses In the case of a qualified small food retail business (as defined in section 47(e)(2)(A)), subsection (a)(2) shall be applied by substituting 25 percent for 20 percent.. (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.