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Tax & Budget

NSBA has been an outspoken and early proponent of broad tax reform, and recently approved the Tax Reform Checklist, a set of principles to which any broad reform ought to adhere. NSBA has tirelessly advocated on topics ranging from reducing the federal deficit to allowing the self-employed to fully deduct the cost of their health insurance. Items indicated with a NSBA Star were voted one of NSBA’s Top Priority Issues for the 113th Congress.

Reform the Current Tax Regime NSBA Star

NSBA is urging lawmakers to support a simpler, fairer tax system that embraces NSBA’s ten principles which boil down to simplicity, fairness, transparency and predictability.

Deficit Reduction and Entitlement Reform NSBA Star

NSBA urges policymakers to pursue fiscally responsible policies including entitlement reform and entrepreneurially-supportive tax simplification for long-term U.S.  prosperity.

Fundamental Tax Reform: The Fair Tax NSBA Star

The U.S. tax code is broken and requires broad reform such as the Fair Tax—a national, 23 percent sales tax—to institute fairness and common sense, and eliminate overwhelming complexity.

Expensing NSBA Star

NSBA urges Congress to extend expanded Section 179 expensing to $500,000 which will help small businesses’ cash flow as well as provide broader economic benefits through investments.

Repeal the Self-Employment Tax on Health Insurance

NSBA urges Congress to allow self-employed individuals to fully-deduct the cost of their health insurance—something all other business owners and employees are allowed to do.

Expiration of Tax Extenders

NSBA argues that without either renewal of these tax extenders or comprehensive tax reform, business investment and hiring decisions will continue to be put on hold.

Repeal the Health Insurance Tax

NSBA is calling on Congress to repeal language in the health care reform act which would drastically increase the cost of health insurance exclusively for small businesses.

Repeal the Alternative Minimum Tax

NSBA urges permanent repeal of the AMT due to its complexity, inefficiency and unfair targeting of countless small-business owners whose business income is reported as personal income.

Reform the Estate Tax

NSBA is urging Congress to enact permanent Estate Tax reform in 2012 before the current, eased rates revert to pre-2011 levels and ensnare more and more family-owned businesses.

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