“The Senate’s proposal includes key provisions designed to not only maintain but also enhance the competitiveness of the United States’ current tax system in ways that will encourage investment and innovation for years to come.” -- Chamber of Commerce
“Chairman Crapo and the Senate Finance Committee are delivering the kind of tax policy manufacturers have been calling for—policy that drives growth, unlocks investment and grows jobs. We commend Chairman Crapo for his leadership and steadfast commitment to pro-manufacturing tax policy. By preserving the full suite of pro-growth policies from the TCJA, this bill marks a major step forward for manufacturing in America.” – National Association of Manufacturers
“The bill will ensure the United States remains the premier destination for global capital, while protecting American companies and workers from foreign taxes. The passage of this bill will deliver the permanence and certainty both individual taxpayers and businesses alike are looking for, driving growth and unleashing the American economy.” – Secretary of the Treasury Scott Bessent
“The Coalition for 1099-K Fairness strongly supports the Senate Finance package’s inclusion of language to raise the 1099-K reporting threshold. This commonsense provision would increase the threshold to over $20,000 in total payments and more than 200 transactions per calendar year—effectively stopping the implementation of a burdensome $600 threshold, regardless of transaction count, scheduled to take effect in 2026 under the American Rescue Plan Act (ARP).” – Coalition for 1099-K Fairness
“Business Roundtable commends Chairman Crapo and the Senate Finance Committee for delivering strong legislation that builds on President Trump’s historic tax reform. The Committee’s tax title marks the latest critical step toward protecting and boosting the economic benefits that tax reform delivered for American businesses, workers and families.” – Business Roundtable
“This bill will empower parents and provide students with opportunities regardless of their ZIP code and fulfill President Trump’s pledge of universal school choice.” – Invest in Education Coalition
“We applaud Chairman Crapo and the Senate Finance Committee for presenting a tax plan that fortifies America’s energy advantage. This proposal strengthens key investment provisions and encourages oil and natural gas development to meet growing demand for affordable, reliable energy.” -- American Petroleum Institute
“This is a manufacturers’ bill—through and through. It reflects the priorities that manufacturers across the country have long championed: policies that drive growth, boost competitiveness, strengthen communities and support good-paying jobs.” – National Association of Manufacturers
“This will encourage small businesses to make new capital investments in their companies. NFIB also commends the committee for making the small business estate tax exemption permanent.” – National Federation of Independent Businesses
“CPA strongly endorses the FEOC Excise Tax in the Senate reconciliation bill as a critical step in protecting America’s solar manufacturing industry from reliance on subsidized and compromised Chinese. Given China’s massive subsidies to its solar industry, its use of space labor, and recent revelations about rogue communication devices found in Chinese solar inverters, there is an urgent need for rigorous safeguards. This FEOC excise tax directly forces developers to source domestically produced solar equipment instead of Chinese product — enhancing our national security, supporting American manufacturing jobs, and preventing adversaries from embedding spyware in our critical energy infrastructure.” – Coalition for a Prosperous America
“Senate Republicans are protecting taxpayers from the largest tax increase in American history by extending the 2017 Trump tax cuts while building upon their success with additional pro-growth tax relief. This bill raises take-home pay for workers, creates jobs, boosts manufacturing and grows the American economy.” – Americans for Tax Reform
“At Heritage, we don’t settle for symbolism—we fight for substance. The House took a strong step forward, achieving many conservative wins for the American people. Now, the Senate has sharpened that work. The One Big Beautiful Bill Act is not just an ambitious compilation of good policy, it’s a turning point towards a better future for the American people.” – Heritage Action
“The restaurant industry is a powerful economic engine – generating over $1.4 trillion in annual economic activity and employing more than 15 million people nationwide. The pro-growth tax policy in this bill will make it easier to start a restaurant and to continue to improve and modernize as the business grows. It lays the groundwork for long-term innovation, job creation, and economic growth, ensuring restaurants can continue to meet evolving consumer needs and power the U.S. economy.” -- The National Restaurant Association
“We welcome the Senate’s decision to retain core international and business provisions of the Tax Cuts and Jobs Act in its version of the bill, as well as including permanent immediate expensing of research and development and reinstating depreciation and amortization in the interest deduction limitation. We are also pleased to see the Senate make permanent the look-through for controlled foreign corporations and provide other long-needed international tax fixes for U.S. corporations.” -- National Foreign Trade Council
“CRES thanks the many Senate Republican champions for their commitment to an all-of-the-above energy policy, which is crucial to achieve American energy dominance.” -- Citizens for Responsible Energy Solutions
“America’s cattle farmers and ranchers are pleased by the final passage of the One Big Beautiful Bill. This legislation will protect family farmers and ranchers from the devastation of the Death Tax, it will avoid a massive year-end tax hike that could have put cattle operations out of business, it expands and protects many of the small business tax deductions that family producers rely on to save more of the hard-earned money, and it funds critical foreign animal disease prevention measures that protect cattle health.” -- National Cattlemen’s Beef Association
“Farm Bureau applauds the U.S. Senate for passing the reconciliation package. Farmers and ranchers are the foundation of America’s food supply chain, and they need the certainty that this legislation will provide. Improvements to farm safety net programs that reflect today’s agricultural economy and maintaining important tax provisions will directly benefit farm and ranch families … Important tax provisions will also help farmers save money that can be used to pay bills, invest in new technologies, and pass the family farm to the next generation.” -- American Farm Bureau
“The mission is clear: deliver school choice to every state in America. Today’s vote marks a monumental step toward that goal for the first time in history.” -- American Federation for Children
“AHLA applauds the Senate’s swift action today to prevent major tax increases on both hotel employees and businesses. The tax provisions included in the Senate bill provide small business hotel owners with the level of certainty they need to effectively operate amidst tremendous uncertainty resulting from years of inflation, trade impacts, and a softening of demand within the broader travel sector.” -- American Hotel & Lodging Association
“Capital investment is crucial for economic growth and job creation in the American steel industry and the manufacturing sector as a whole. Many of the key capital cost recovery provisions of the 2017 tax law have expired or are being phased out. Restoring these provisions is essential to ensuring that many companies will be able to make new investments in steel-intensive facilities and machinery. We applaud Senate passage of this legislation which will permanently restore key provisions that have a proven record of fueling innovation and economic growth, including 100 percent bonus depreciation for business investment, immediate expensing for domestic research and development expenses and the EBITDA-based limitation on business net interest deductions.” -- American Iron and Steel Institute
“We applaud the Senate for passing the One Big Beautiful Bill to bolster America’s energy advantage and support economic growth. This historic legislation will help usher in a new era of energy dominance by unlocking opportunities for investment, opening lease sales and expanding access to oil and natural gas development.” – American Petroleum Institute
“ASA applauds the Senate for its support of agriculture and the farm economy in this legislation. Soybean growers have long championed comprehensive revisions to the 45Z Clean Fuel Production Credit, an improved safety net for agriculture, and increased support for research and market expansion. The modified biofuel tax credits, enhancements to crop insurance and support for MAP and FMD, among other agriculture provisions included in this legislation will support U.S. farmers and expand market opportunities domestically.” -- American Soybean Association
“The American Trucking Associations is grateful to Senate Republicans for their hard work to craft a package that will guarantee tax certainty for our nation’s trucking companies. Trucking is the backbone of our economy, employing over 8.5 million Americans in companies that range in size from one-truck operators and small family businesses to enterprise carriers. Enacting pro-business, pro-growth tax policies will ensure that all of those companies are able to better plan for the future, invest in their workforce and equipment, and move freight safely and efficiently.” -- American Trucking Association
“Tax certainty and pro-growth policies are not abstract policy goals for construction businesses—they are the foundation that allows ABC members to invest, grow and keep America building.” -- Associated Builders and Contractors
“By permanently extending and restoring pro-growth, capital investment incentivizing tax policies, the Senate is ensuring long-term tax code certainty that will benefit the equipment sector and the broader economy.” -- Associated Equipment Distributors
“By extending and expanding the tax reforms from 2017, the OBBB will help equipment manufacturers build more in America, while also bolstering our global competitiveness.” -- Association of Equipment Manufacturers
“CTIA applauds the Senate for passing the One Big Beautiful Bill, which includes a solid spectrum pipeline and smart tax provisions to support wireless investment. Along with restoring FCC auction authority, establishing a robust 800-megahertz pipeline of mid-band spectrum with a specific timeframe for action is critical to meeting growing consumer demand, securing U.S. leadership in 5G, and strengthening national and economic security. The bill’s targeted tax incentives will accelerate private investment in next-generation networks and support infrastructure deployment, job creation, and economic growth across the country.” – CTIA
“This legislation represents a win for American families, small businesses, and veterans across the country?groups that form the backbone of a thriving and resilient nation. This is a monumental moment for Americans who believe in hard work, opportunity, and service. The One Big Beautiful Bill Act sets the stage for lasting prosperity and a stronger future for those who have sacrificed the most.” -- Concerned Veterans for America
“I applaud Chairman Mike Crapo, Leader John Thune and their Senate colleagues for advancing international tax policies that keep the U.S. the top destination for global investment. These provisions will help sustain American jobs, drive innovation, and reinforce a stable tax environment that attracts cross-border capital and world-class know-how.” -- Global Business Alliance
“The One Big Beautiful Bill will advance President Trump’s vision of ensuring America outpaces global competitors and remains the world’s leader in technology. We’re pleased to see the Senate pass the reconciliation text with strong innovation-focused language that will empower companies to invest in America by restoring critical research and development expensing and stimulate economic growth and high-skilled job creation.” -- Information Technology Industry Council
“By passing this tax cut bill, Republican Senators show once again that they are the party of Main Street. By expanding and making permanent the Tax Cuts and Jobs Act, including restoring full, immediate expensing, the Senate has delivered historic, pro-growth reform that can last for generations. These tax cuts empower small business owners to invest, hire, raise wages, and reinvest in their communities, ushering in America’s next Golden Age.” -- Job Creators Network
“NAHB commends the Senate for passing the One Big Beautiful Bill Act. This legislation will help spur economic growth and allow our members to invest more resources in multifamily rental construction, land development to build more single-family homes, and new equipment to expand their businesses. In turn, this will create a better business climate that allows builders to increase the nation’s housing supply, which is crucial to help ease America’s housing affordability crisis.” -- National Association of Home Builders
“We thank the Senate for recognizing with this initial funding that a safe and efficient national airspace requires a robust, resilient ATC system that bolsters our nation’s global aviation leadership. As leading economists have found, immediate expensing helps companies and entrepreneurs relying on business aviation have access to a critical competitive asset, while strengthening America’s manufacturing base.” -- National Business Aviation Association
“NCGA has worked closely with members of Congress as they drafted and voted on this legislation. We are particularly pleased to see the permanent extension of certain tax provisions, which will provide more certainty to corn farmers around the country as they plan for the future of their businesses.” -- National Corn Growers Association
“The NCC appreciates the momentous effort that has gone into crafting and passing the One Big Beautiful Bill. We are grateful for the Senate’s commitment to delivering meaningful enhancements to the cotton safety net, which is absolutely critical for the stability and future of our industry.” -- National Cotton Council
“We commend the Senate for advancing permanent tax relief through the extension of Section 199A, a key priority for farmer co-ops that ensures they are not penalized for doing business together. Equally important are the provisions extending Section 179 expensing and the clean fuel production credit under Section 45Z, which provide producers and co-ops with the incentives and tools they need to innovate, invest, and lead the transition to a more sustainable agricultural future.” -- National Council of Farmer Cooperatives
“We welcome the Senate’s decision to retain core international and business provisions of the Tax Cuts and Jobs Act in its version of the bill, as well as including permanent immediate expensing of research and development and reinstating depreciation and amortization in the interest deduction limitation. We are also pleased to see the Senate make permanent the look-through for controlled foreign corporations and provide other long-needed international tax fixes for U.S. corporations.” -- National Foreign Trade Council
“This bill increases the competitiveness of the American mining industry and provides vital incentives, including funding to counter China’s mineral dominance. The bill also makes improperly withdrawn lands available for energy production, which is key to supplying a reliable electric grid capable of powering our nation’s future. Through these measures, the bill will directly support U.S. economic growth and security.” -- National Mining Association
“This legislation is critical to providing certainty for all businesses to continue to invest in their employees and grow their companies. In particular, the bill is a huge win for ‘main street,’ family-owned and pass-through entities that represent 95% of all U.S. businesses and employ the majority of private-sector workers.” -- National Roofing Contractors Association
“NSBA applauds the Senate for passing H.R. 1, the One Big Beautiful Bill Act which includes NSBA’s #1 priority, permanency for the small-business tax rate cut in the form of the 199A Qualified Business Income deduction. Enacting this provision and several others—including reversing a very problematic change to the R&D tax deduction—is a major win for small business.” -- National Small Business Association
“We applaud the U.S. Senate for advancing policies that recognize the important role of nuclear energy to achieve a reliable, affordable and increasingly clean energy system.” -- Nuclear Energy Institute
“Now more than ever, we need a strong, vibrant civil society. Government spending is shrinking – which is a good thing – and generous Americans are ready and willing to support causes and communities around the country. We’re especially grateful for the leadership of President Donald J. Trump, whose pro-growth, pro-America agenda continues to inspire strong economic stewardship.” -- Philanthropy Roundtable
“Today’s vote is a major win for workers, businesses, and the American economy as a whole. By preserving the 21 percent corporate tax rate, the Senate has reaffirmed its commitment to a competitive tax code that drives investment, fuels job growth, and ensures the U.S. remains the best country in the world to start and grow a business.” -- RATE Coalition
“We commend Republican Senate leaders for their tireless work in getting the ‘One Big Beautiful Bill Act’ to this critical stage for America’s small business owners and entrepreneurs. Their commitment to advancing this powerful package shows incredible dedication to the success of Main Street businesses across the country and to the future of U.S. entrepreneurship.” -- Small Business & Entrepreneurship Council
“Congratulations to the @SenateGOP for passing H.R. 1! The bill will make historic investments in Americans, our workers, our communities and our economy will all benefit.” -- Steel Manufacturers Association
“We commend the Senate for passing H.R. 1 to make the Trump tax cuts permanent—measures that have proven to deliver real benefits to hardworking families, job creators, and entrepreneurs across the country. For Latinos—who are starting businesses at a notable rate and powering local economies—this bill is not just good policy, it’s essential. By making the low tax rates and small business provisions permanent, this legislation helps ensure that Latino workers, small business owners, and families can thrive with greater certainty, flexibility, and opportunity. Tax relief allows families to keep more of what they earn, invest in their future, and weather economic uncertainty with confidence.” -- The LIBRE Initiative
“On behalf of the Wine & Spirits Wholesalers of America, I want to thank the United States Senate for passing President Trump’s One Big Beautiful Bill Act under Section 198A. This critical legislation empowers America’s family-owned wholesalers to reinvest, compete, and thrive.” -- Wine & Spirits Wholesalers of America