The National Federation of Independent Business (NFIB), the nation’s leading small business advocacy organization, issued its legislative priorities for Minnesota small businesses.

“NFIB’s primary mission this session is to advocate for stabilizing measures that will provide relief to small businesses that are grappling with new workplace mandates and increased costs,” said Jon Boesche, NFIB Minnesota State Director. “Lawmakers should prioritize policies that encourage affordability and growth and should avoid the temptation to pursue tax increases or additional workplace mandates.

NFIB Minnesota’s 2026 legislative priorities include the following:

Tax Relief for Small Businesses – Minnesota small businesses face some of the highest individual and corporate tax rates in the country. Increased local property taxes, additional assessments on Unemployment Insurance taxes, and the brand-new Paid Family & Medical Leave tax further contribute to this financial burden.

NFIB supports lowering the individual and corporate tax rates, limiting the annual increase in local property tax levies, and updating Minnesota’s conformity to the Internal Revenue Code to allow small businesses to take full advantage of recent federal changes. NFIB opposes increasing the individual and corporate income tax rates, taxing unrealized income, and other policy proposals that will raise taxes on small businesses.

Paid Family & Medical Leave Reform – As the Paid Family & Medical Leave (PFML) enters its initial year, small businesses continue to grapple with concerns regarding the consequences and operational realities of this program.

NFIB supports common sense reforms to the Minnesota PFML mandate that will reduce the burden on small employers and program integrity measures that will rein in the costs and prevent abuse.

Labor & Workplace Mandates – Over the past several years, Minnesota’s employers have had to endure numerous new labor and workplace mandates, many of which fall hardest on small businesses. Minnesota’s small businesses need a respite from new or expanded labor and workplace mandates.

NFIB opposes new or expanded labor and workplace mandates that result in increased costs, additional administrative burden, or limit an owner’s ability to properly schedule and manage their workforce. This includes minimum wage hikes, restricting the ability to work as an independent contractor, expanding Unemployment Insurance benefits to striking workers, and more.

Affordable & Flexible Healthcare Options – NFIB members have consistently identified the rising cost of health insurance as one of their top business concerns, and the unsustainable pace at which health insurance premiums have increased adds to many small business owners’ cost pressures.

NFIB supports efforts to rein in the cost of health insurance by opposing costly new health benefit mandates, requiring the State to defray the cost of new health insurance mandates, and opposing the establishment of a government-run Public Option for health insurance.

Affordable & Reliable Energy Sources – Small businesses need affordable and reliable energy to grow and operate, and NFIB members have identified the costs of reliable energy as one of their top problems in operating their businesses.

NFIB opposes the creation of a “Climate Superfund” that would fine fossil fuel companies to pay for the state’s climate change adaptation efforts, as well as the adoption of a low-carbon standard for transportation fuels. NFIB supports the prohibition of local governments from banning the use of types or sources of energy, as well as other efforts that encourage access to diverse energy sources.