5 18 23 Joint Trades Letter MSTCA23


May 24, 2023


Dear Senator Daines:

The undersigned business groups strongly support the introduction of your Main Street Tax Certainty Act of 2023, legislation to make permanent the 20-percent deduction for small- and individually-owned businesses (Section 199A).

Your legislation would provide certainty to the millions of S corporations, partnerships and sole proprietorships that rely on the Section 199A deduction to remain competitive both here and overseas.

Individually- and family-owned businesses organized as pass-throughs are the backbone of the American economy. They employ the majority of private-sector workers and represent 95 percent of all businesses. They also make up the economic and social foundation for countless communities nationwide. Without these businesses and the jobs they provide, many communities would face a more uncertain future of lower growth, fewer jobs, and more boarded-up buildings.

Despite this, Section 199A is scheduled to sunset at the end of 2025, even as the businesses it supports continue to recover from the COVID-19 pandemic and the price hikes, labor shortages, and supply chain disruptions that followed.

Making the Section 199A deduction permanent will help Main Street during this very difficult time, leading to higher economic growth and more employment. Separate studies by economists Barro and Furman, the American Action Forum, and DeBacker and Kasher found that making the pass-through deduction permanent would result in significantly improved parity and lower rates for Main Street businesses.

The more quickly Congress acts to make Section 199A permanent, the sooner Main Street businesses will benefit. We appreciate your introduction of this important legislation and look forward to seeing it enacted.


Agricultural Retailers Association

AICC, The Independent Packaging Association

Air Conditioning Contractors of America (ACCA)

American Bakers Association

American Building Materials Alliance (ABMA)

American Council of Engineering Companies

American Farm Bureau Federation

American Foundry Society

American Hotel & Lodging Association

American Institute of Architects

American Lighting Association

American Mold Builders Association

American Petroleum Institute

American Pipeline Contractors Association

American Staffing Association

American Subcontractors Association

American Sugarbeet Growers Association

American Supply Association

American Trucking Associations

American Veterinary Medical Association

Associated Builders and Contractors

Associated Equipment Distributors

Associated General Contractors of America

Automotive Service Association

CCIM Institute

Construction Industry Round Table

Convenience Distribution Association

Distribution Contractors Association

Education Market Association

Energy Marketers of America

Ewing Irrigation Products, Inc.


FMI - the Food Industry Association

Foodservice Equipment Distributors Association

Forest Resources Association

Forging Industry Association

Glass Packaging Institute

Global Cold Chain Alliance

Hearth, Patio & Barbecue Association

Heating, Air-conditioning, & Refrigeration Distributors International


Illinois Farm Bureau

Independent Baker Association

Independent Bakers Association

Independent Community Bankers of America

Independent Electrical Contractors

Independent Insurance Agents & Brokers of America (Big “I”)

Industrial Fasteners Institute

Institute of Real Estate Management

Institute of Scrap Recycling Industries Inc.,

International Foodservice Distribution Association

International Franchise Association

International Fresh Produce Association

International Housewares Association

International Sign Association

Job Creators Network

Livestock Marketing Association

Main Street Employers Coalition

Manufactured Housing Institute

Manufacturer & Business Association

Mortgage Bankers Association

NAIOP, the Commercial Real Estate Development Association


National Apartment Association

National Association of Benefits and Insurance Professionals

National Association of Convenience Stores

National Association of Electrical Distributors

National Association of Home Builders

National Association of Insurance and Financial Advisors

National Association of Professional Insurance Agents


National Association of Sporting Goods Wholesalers

National Association of Wholesaler-Distributors

National Automatic Merchandising Association (NAMA)

National Automobile Dealers Association

National Beer Wholesalers Association

National Cattlemen’s Beef Association

National Council of Agricultural Employers

National Council of Farmer Cooperatives

National Electrical Contractors Association


National Federation of Independent Business (NFIB)

National Funeral Directors Association

National Grocers Association

National Insulation Association

National Lumber & Building Material Dealers Association

National Marine Distributors Association

National Multifamily Housing Council

National Onion Association

National Pecan Federation

National Pork Producers Council

National Ready Mixed Concrete Association

National Restaurant Association

National Roofing Contractors Association

National RV Dealers Association (RVDA)

National Small Business Association

National Stone, Sand, & Gravel Association

National Tooling and Machining Association

National Utility Contractors Association

National Waste & Recycling Association

National Wooden Pallet & Container Association

New York Farm Bureau

North American Association of Food Equipment Manufacturers (NAFEM)

North American Die Casting Association

North American Equipment Dealers Association

Oregon Cattlemen's Association

Outdoor Power Equipment and Engine Service Association

Pennsylvania Farm Bureau

Performance Racing Industry (PRI)

Pet Industry Distributors Association

Petroleum Equipment Institute

Plastics Pipe Institute

Plumbing-Heating-Cooling Contractors--National Association

Power and Communication Contractors Association

Precision Machined Products Association

Precision Metalforming Association

PRINTING United Alliance

Professional Beauty Association

Reserve Organization of America (ROA)

Retail Bakers of America

S Corporation Association

Service Station Dealers of America and Allied Trades (SSDA-AT)

Small Business & Entrepreneurship Council

Society of American Florists

Society of Collision Repair Specialists (SCRS)

Specialty Equipment Market Association (SEMA)

Structural Insulated Panel Assn. (SIPA)

Subchapter S Bank Association

Texas Farm Bureau

Textile Care Allied Trades Association

The Association for Hose and Accessories Distribution

The Council of Insurance Agents and Brokers

The Hardwood Federation

The Real Estate Roundtable

Tile Roofing Industry Alliance

Tire Industry Association (TIA)

Truck Renting and Leasing Association

U.S. Chamber of Commerce

U.S. Peanut Federation

Water and Sewer Distributors of America

Water and Sewer Distributors of America (WASDA)

Wholesale Florist & Florist Supplier Association

Wine & Spirits Wholesalers of America

Wine Institute

Wisconsin Grocers Association

Wyoming Farm Bureau Federation

Wyoming Stock Growers Association

5 18 23 Joint Trades Letter MSTCA23