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America has the most innovative, dynamic, and resilient economy in history—our tax system should strengthen our economy, not undermine it. The U.S. Chamber promotes a tax system that allows taxpayers and business owners to make smart decisions about how they work, save, and invest. Low tax rates and a stable tax code allow businesses to grow the economy, create jobs for Americans, and invest for the future while supporting communities and society at large through tax revenues.

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Congress must seize this opportunity to enact H.R. 7024 and retroactively restore R&D expensing for American small and midsize businesses.

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With tax filing season starting today, it is imperative that Congress act now to avoid further negative impacts to American businesses.

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Feature story

Congress urgently needs to enact legislation addressing three key business tax provisions

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