The National Federation of Independent Business (NFIB), Ohio’s leading small business advocacy organization, commends the Ohio House for passing Senate Bill 9 today, legislation that aligns Ohio’s tax code with the important pro-small business federal tax changes made in the One Big Beautiful Bill Act. NFIB led a federal campaign to make the federal 20% Small Business Deduction permanent for small businesses nationwide. NFIB joined other Ohio business groups in sending a letter to Leader Isaacsohn advocating for the emergency clause to be included, as many small businesses have already begun filing for the 2025 tax year.

“Ohio’s small business owners have spent years advocating for the federal tax changes Congress passed last summer, and they are thankful that Ohio lawmakers are prioritizing Senate Bill 9 and conforming these changes to Ohio’s tax code,” said Jared Weiser, NFIB Ohio State Director. “Small businesses need a predictable tax structure, and Senate Bill 9 will give small business owners the certainty they need to plan for the future and invest in their businesses. The emergency clause allows small employers to properly file for tax year 2025 with minimal confusion about the tax structure. We encourage the Senate to quickly pass Senate Bill 9 and send it to Governor DeWine to sign into law.”

Assistant State Director Jacob Flowers recently testified before the House Ways and Means Committee to explain how this bill benefits Main Street. NFIB is supportive of the conformity provisions related to full expensing and depreciation, research and development deductions, and business interest deductibility.

NFIB published an impact sheet highlighting the benefits of the Small Business Deduction. Ohio will see a $2.2 billion increase in the state’s GDP each year for the first 10 years now that the deduction is made permanent.