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.

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Economic Development

Shutdowns Harm Small Business

Congress must work together to compromise on solutions to avoid government shutdowns.

Economic Development

Digital Economy

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

Economic Development

Pass the Credit Card Competition Act

Credit card processing fees should not be a fatal cost to Small Business.

Economic Development

Internet Neutrality

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

Economic Development

Patent Reform Regulations

Weakened patent laws continue to undermine the U.S. patent system.

Economic Development

Equity Capital & Crowdfunding

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

Taxation

Fair Tax

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

Taxation

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.

Taxation

Interstate Sales Tax

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

Taxation

Tax Gap

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

Taxation

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.

Taxation

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.

HHR

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.

HHR

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.

HHR

Paid Family Leave

In recent years, the issue of paid family leave has garnered attention from lawmakers on both sides of the aisle.

HHR

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.

HHR

Flexible Scheduling

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

HHR

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.

HHR

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.

HHR

Fair Union Elections

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

ERA

White House Conference on Small Business

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

ERA

Political Reform

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

ERA

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.

ERA

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.

ERA

Regulatory Reform and Paperwork Reduction

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

Priority

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.

Economic Development

Free Trade Agreements

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

Taxation

Priority Issue 02: Extend 199A Pass-Through Deduction

An important tool used by a majority of Small Businesses, action is needed on 199A.

Economic Development

Strengthen EXIM Bank

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

Priority

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.

ERA

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

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.

HHR

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

Priority Issue 05: Improve Access to Capital

Capital is the lifeblood of Small Business and Small-Business growth.

ERA

Cybersecurity and Financial Protection

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

Priority

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.

Economic Development

Support Robust Small-Business Contracting

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

Priority

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

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

Priority Issue 09: Strengthen Federal Innovation Programs

More must be done to ensure the long-term stability and viability of SBIR/STTR programs.

Priority

Priority Issue 10: Strengthen SBA Lending

The Small Business Administration (SBA) plays a crucial role in helping Small Businesses start, run, and grow.