NSBA Issue Briefs
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.
On July 3, 2025, by NSBA’s advocacy and recommendations, Congress passed legislation that actioned the top two Priority Issues. On July 4, the bill was signed into law—perfect timing for major priorities that will give America’s small businesses the freedom and independence they need to keep their businesses thriving.
In less than five months since members affirmed NSBA’s Priority Issues, we have accomplished our #1 AND #2 Priority Issues—and we have done so with permanency.
Below you will find our Top 10 priorities for the 2025/2026 session.

BRIEF | Enact the Credit Card Competition Act
This bill is sorely needed to protect small businesses from an unfair, duopolistic market, and ensure they can compete.

BRIEF | Improve Access to Capital
Congress needs to protect and support the SBA’s critical loan programs and increase the authorization level for SBA loans in order to prevent unnecessary stalls in lending.

BRIEF | The Tax Gap
NSBA fully supports efforts to collect legally owed tax revenues, but not at the undue expense of the privacy and integrity of honest, hard-working entrepreneurs.

BRIEF | Eliminate the Self-Employment Tax on Health Care
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.

BRIEF | Reinstate the R&D Tax Deduction
Our political leaders must do everything in their power to ensure that our tax laws support small-business growth and economic innovation.

BRIEF | Overtime Regulations
NSBA continues to urge the small-business community to communicate with the DOL regarding their experiences and ideas for improvements and protections against excessive wage gaps.

BRIEF | Strengthen the Export-Import Bank
EXIM should continue to strive to exceed its mandates of supporting small business exporting efforts and reestablishing its reliability as a resource to address inabilities to access traditional credit or financing.

BRIEF | Fill Key Vacancies at Small Business Administration
NSBA urges the Senate and the SBA Administrator to swiftly fill all remaining vacant political appointments.

BRIEF | Expiring Tax Provisions
Lawmakers MUST act to ensure parity in tax rates between the smallest businesses and global corporations.

BRIEF | Repeal the Corporate Transparency Act
While NSBA supports efforts to stop money laundering, this law is not just bad policy, it is unconstitutional. #CTA #NOTtheWAY

BRIEF | White House Conference on Small Business
It's been nearly 30 years since the last WHCSB.

BRIEF | Strengthen SBA Office of Advocacy
Congress must ensure that it allocates the financial resources required for Advocacy, an office devoted solely to serving America’s small businesses.

BRIEF | Pension Reform & Simplification
More improvements should be done to further provide small businesses with more flexibility with respect to the tools and resources.

BRIEF | OSHA Regulations
Lawmakers and regulators should make every attempt to streamline regulations.

BRIEF | Net Neutrality
A free and open Internet helps prevent unfair pricing practices by ISPs.

BRIEF | Interstate Sales Tax
NSBA urges Congress to advance legislation to protect small businesses and Internet entrepreneurs.

BRIEF | Immigration Reform
Any comprehensive immigration legislation must address the concerns of the small-business community.

BRIEF | Flexible Scheduling
Congress should amend the outdated FLSA.

BRIEF | Fair Union Elections
NSBA supports fair labor, economic growth and job creation.

BRIEF | The Fair Tax
The Fair Tax is a fair, efficient, transparent, and intelligent solution to the frustration and inequity of the current tax system.

BRIEF | Equity Capital & Crowdfunding
Lawmakers should clarify and ease costly and complex registration requirements on small businesses.

BRIEF | Data Privacy Regulations
Legislation must consider the burden on small business.

BRIEF | Enact Tax Reform that Prioritizes Simplification
It is imperative that the U.S. moves towards a simpler, fairer tax system.

BRIEF | Regulatory Reform & Paperwork Reduction
Relief from the massive federal regulatory burden can be achieved.

BRIEF | Strengthen Federal Innovation Programs
Congress should permanently authorize and increase the funding levels for the SBIR and STTR programs.

BRIEF | Seek Deficit Reduction & Entitlement Reform
Avoiding economically disastrous growth in the national debt will require an aggressive combination of reduced spending and increased revenue.

BRIEF | Improve Workforce Training
Policymakers must ensure small-business hiring is not hampered by unnecessary and unfair regulations.

BRIEF | Empower Employers to Determine Paid Leave
Employees and employers should be able to determine allocations for themselves.

BRIEF | Oppose Drastic Minimum Wage Increases
Minimum wage increases and mandates affect small businesses when it comes to labor costs.

BRIEF | Rein In The Costs of Healthcare
True relief can only be achieved through a broad reform of the current health care system.

BRIEF | Expiring Tax Provisions
Lawmakers MUST act to ensure parity in tax rates between the smallest businesses and global corporations.

BRIEF | Political Reform
Unproductive partisan politics should be put aside to truly bring change and grow opportunities for small businesses.

BRIEF | Bolster SBA Lending
Policymakers must ensure that programs and pandemic-related program changes are not closed if the need for lending still exists.

BRIEF | Support Robust Small Business Contracting
NSBA supports reasonable reforms and policies that will further promote and facilitate small-business participation in the federal marketplace.

BRIEF | Cybersecurity and Small Business Protection
The very tools that make small businesses competitive have also put them in the crosshairs of cyber attackers.

BRIEF | Patent Reform Protections
The U.S. must reassert its position as an international leader in innovation with smart fixes.

BRIEF | Free Trade Agreements
The U.S. has the most open markets in the world, yet our products and services still face barriers abroad.

Shutdowns Harm Small Business
Congress must work together to compromise on solutions to avoid government shutdowns.

Digital Economy
Ensuring Small-Business participation in the digital economy must be a priority in D.C.

Pass the Credit Card Competition Act
Credit card processing fees should not be a fatal cost to Small Business.

Internet Neutrality
Lawmakers are at an impasse on an approach to implementing a productive legislative framework.

Patent Reform Regulations
Weakened patent laws continue to undermine the U.S. patent system.

Equity Capital & Crowdfunding
Equity Capital and Crowdfunding empower Small Businesses by offering alternative funding sources.

Fair Tax
The current federal income tax system is broken—unfair, overly complex, and almost impossible for most Americans to understand.

Deficit Reduction and Entitlement Reform
Despite some short-term improvements made in recent years, long-term debt challenges remain, and in the coming decades, the debt will squeeze budgetary resources that are vital to our economic success and competitiveness will be stymied.

Interstate Sales Tax
E-commerce provides businesses with access to much larger markets, but it also complicates even the simplest of retail transactions.

Tax Gap
Reducing the so-called tax gap has long been proposed as one way of increasing federal revenues without increasing tax rates.

Tax Reform
The Tax Cuts and Jobs Act (TCJA) which was enacted late-2017 is now in effect, but key portions of it are only temporary - specifically those that help the majority of America’s Small Businesses.

Reinstate R&D Deduction
Starting in 2022, the 2017 Tax Cuts and Jobs Act (TCJA) requires businesses to amortize Research and Development (R&D) expenses over a five-year period.

Improve Workforce Training
A Small Business that makes good hiring decisions tends to have higher productivity and lower turnover, which positively affects the bottom line.

Pension Reform & Simplification
When a Small-Business owner is considering his or her retirement needs and those of his employees, there are myriad different plans to consider with countless requirements and stipulations.

Paid Family Leave
In recent years, the issue of paid family leave has garnered attention from lawmakers on both sides of the aisle.
Overtime Regulations
In 2019, the Department of Labor (DOL) issued a rule that made it so salaried workers earning less than $35,568 annually would automatically be owed overtime pay.

Flexible Scheduling
Small-Business owners, as well as their employees, are faced with the challenging task of juggling their personal lives with their careers.

OSHA Regulations
With the Occupational Safety and Health Act of 1970, Congress created the Occupational Safety and Health Administration (OSHA) to ensure safe and healthful working conditions for workers.

Minimum Wage
Small Businesses, ravaged by a sluggish economy and lingering effects of the pandemic, are struggling to keep their doors open and keep employees on payroll.

Fair Union Elections
There are a number of policy initiatives being considered by Congress and the agencies that are designed to promote increased unionization.

White House Conference on Small Business
No Administration since 1995 has assembled a White House Conference on Small Business (WHCSB).

Political Reform
As a result of growing partisanship, Congress is not doing the job it was elected to do.

Artificial Intelligence
Many Small-Business owners have expressed concern that technology regulations could harm their businesses and reported that their businesses would face challenges complying with proposed AI regulations at the state level.

Data Privacy Regulations
In an increasingly digital world, governments globally at all levels are enacting internet privacy rules proving to be complex and burdensome, particularly for many Small Businesses.

Regulatory Reform and Paperwork Reduction
Unnecessary and/or duplicative regulations disproportionately impact Small Businesses, leaving many operations struggling to survive.

Priority Issue 01: Expiring Tax Provisions
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.

Free Trade Agreements
Free Trade Agreements enable Small Businesses to access global markets and compete internationally.

Priority Issue 02: Extend 199A Pass-Through Deduction
An important tool used by a majority of Small Businesses, action is needed on 199A.

Strengthen Ex-Im Bank
The Export-Import Bank provides certainty for Small-Business exporters supporting economies worldwide.

Priority Issue 03: Rein in the Costs of Health Care
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.

Trade Regulations
Supply chain resiliency and Small-Business exporting must be a priority to support opportunities for Small Business to engage and lead trade.

Priority Issue 04: Repeal the Corporate Transparency Act
More can and should be done to ensure fairness for Small Business and firms in the federal marketplace.

Immigration Reform
Small-Business owners stand to be significantly impacted by various broad immigration reform proposals, specifically as they relate to availability of workers and compliance with new and/or existing rules and regulations.

Priority Issue 05: Improve Access to Capital
Capital is the lifeblood of Small Business and Small-Business growth.

Cybersecurity and Financial Protection
Small Businesses are relying on information technology and digital tools more than ever.

Priority Issue 06: Strengthen SBA Office of Advocacy
The considerable free rein federal agencies have over interpreting and enforcing laws passed by Congress is too often done in a way that harms Small Businesses.

Support Robust Small-Business Contracting
More can and should be done to ensure fairness for Small Business and firms in the federal marketplace.

Priority Issue 07: Self-Employment Tax on Health Care
Self-employed individuals, unlike large corporations, cannot fully deduct the cost of their health insurance as a business expense.

Priority Issue 08: Support Robust Small-Business Contracting
More can and should be done to ensure fairness for Small Business and firms in the federal marketplace.

Priority Issue 09: Strengthen Federal Innovation Programs
More must be done to ensure the long-term stability and viability of SBIR/STTR programs.

Priority Issue 10: Strengthen SBA Lending
The Small Business Administration (SBA) plays a crucial role in helping Small Businesses start, run, and grow.
