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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 115th 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.

Corporate Tax Reform that Includes Small Business NSBA Star

NSBA opposes efforts to pass corporate-only tax reform without some kind of workable solution for the millions of pass-through small businesses that will see no relief from corporate-only reform.

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

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.

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.

Extend Section 179 Expensing

NSBA urges Congress to maintain or expand the current expensing levels of up to $500,000 for certain property, and make the provision permanent and indexed for inflation.

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 Estate Tax

NSBA urges Congress to permanently repeal the estate tax to ensure that small businesses can invest in the future and not in estate planning.


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