WASHINGTON, D.C. (Jan. 6, 2026) – The National Federation of Independent Business (NFIB), the nation’s leading small business advocacy organization, released its “Small Business Legislative Priorities for 2026” which highlights input from NFIB small business members and reflects the top small business legislative priorities for the remainder of the 119^th Congress.

“2025 was an eventful year for small businesses, highlighted by the permanent extension of the 20% Small Business Deduction, which stopped a massive tax hike on more than 33 million small business owners nationwide,” said Adam Temple, NFIB Senior Vice President for Advocacy. “Small businesses saw regulatory relief, as well, in the form of the Treasury Department’s exemption of American small businesses from a $77 billion beneficial ownership information reporting regulation. However, Congress needs to make that exemption permanent in 2026 and pass legislation that will allow the small business economy to flourish and make life more affordable for consumers.”

Top small business legislative priorities include:

• Permanently exempt American-owned small businesses from Beneficial Ownership Information (BOI) Reporting.
• Inject competition into the credit card swipe fee system.
• Build upon the successes of the One Big Beautiful Bill Act (OBBA) and lower taxes for small business owners.
• Lower the cost of health care for small business owners.
• Reduce anti-small business labor mandates.
• Reduce the cost of fuel and electricity for small businesses.
• Give small businesses the right to repair cars, tractors, and smartphones.
• Pass meaningful regulatory reform legislation.
• Don’t let foreign investors get rich by suing American small businesses.
  

View NFIB’s Small Business Legislative Priorities for 2026 here.

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For over 80 years, NFIB has been advocating on behalf of America’s small and independent business owners, both in Washington, D.C., and in all 50 state capitals. NFIB is nonprofit, nonpartisan, and member-driven. Since our founding in 1943, NFIB has been exclusively dedicated to small and independent businesses, and remains so today. For more information, please visit nfib.com.