The Small Business Tax Alliance (SBTA) is a unified voice to promote sensible, fair and straightforward tax policy for the collective U.S. small-business community. Our diverse organizations—and our many varied policy stances—have come together to foster and develop innovative small business tax policies.
One key priority is the creation of a permanent Small Business Standard Deduction to create a more level playing field between ALL U.S. businesses—large and small. We believe it is time for policymakers to take a bold stance to protect America’s small businesses from the impending, and massive tax hike they will incur in 2026.
Recognizing that we as an advocacy community need to capitalize on the once-in-a-generation opportunity for transformational tax code changes presented by the 2025 rewrites, the Alliance will serve as an incubator for these solutions. SBTA will be a forum for participating small business stakeholders to test, try, and workshop new tax ideas that can drive the conversation regardless of electoral outcomes.
About Us
Who We Are
This is a placeholder paragraph text block for a description on who is in the coalition.
Join the Coalition
Small businesses were an afterthought in the 2017 tax debate. But by engaging lawmakers now, we can change that dynamic and ensure a favorable outcome in the tax fight we know is coming.
Contact Reed Westcott at NSBA to learn more.
202-552-2914 | Rwestcott@NSBAadvocate.org
Why Now?
2025 represents the biggest chance to rewrite the tax code in nearly a decade. The expiration of many provisions from the 2017 Tax Cuts and Jobs Act (TCJA) means that small businesses are facing massive changes to their operations—and bottom lines.
Here’s what’s ahead for small business:
-
Increase in tax rates for non-C Corp businesses – that's 83% of all small businesses
-
The Estate Tax exemption threshold will lower dramatically, leaving family businesses with massive tax bills
-
Section 199A, while a broadly popular provision, is set to go away after 2025
-
Section 174 is now requiring small business to amortize R&D investment deductions over five years, rather than being able to deduct in the year that they are made. This is killing small, innovative firms
-
Current rules for bonus depreciation and 100% expensing also will go away after 2025.
If we don’t get something done now, the 70 million people in the U.S. who work for or run a small business will feel the long-term negative effects.