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Issue Briefs '25-'26

At the beginning of each new session of Congress, NSBA members gather to hear from thought leaders on countless issues facing small business, and then discuss, debate and ultimately vote on the organization’s Top 10 Priority Issues for the coming two years.

Top 10 Priority Issues Only On

Expiring Tax Provisions Taxation

With the Tax Cuts and Jobs Act of 2017 (TCJA), Congress chose to make many of the individual provisions temporary to limit the revenue cost of the TCJA to a level consistent with the overall constraint on the 10-year revenue loss in the Congressional Budget Resolution.

Rein in the Costs of Health Care HHR

The Small-Business community needs substantial relief from health care costs. Over the last two decades, health care costs have been steadily increasing and, absent reform, will continue to do so at an unsustainable pace.