Small business taxes
How much small businesses pay in taxes, and the deductions and credits available to them compared with large corporations.
What they call for
DemocratsRepublicans21 new members addressed this issue. Many call for more than one thing.
Cut small business taxes, including through credits and deductions
15 members“Barr emphasized his work alongside President Donald Trump to deliver historic tax relief and agricultural investments benefiting family farms and rural businesses. He highlighted the permanent increase of the Death Tax exemption to $30 million for married couples, protections for family-owned farms, expansion of the small business deduction for pass-through entities, and new capital gains incentives designed to help keep farmland in the hands of farmers.”View on their website ↗
“Passed over $2 billion in tax cuts for South Carolina families and small businesses”View on their website ↗
“Expand tax deductions and credits for small businesses.”View on their website ↗
“Get real results on affordability by delivering meaningful tax relief for families and small businesses, investing in American workers, and strengthening domestic industries — not selling our future to foreign adversaries.”View on their website ↗
“Championed reinstating Net Operating Loss (NOLs) tax credits and Research and Development (R&D) tax credits helping California small businesses and our local economy.”View on their website ↗
“And I will support tax cuts for working families and small businesses, paid for by raising taxes and closing loopholes for big corporations and the super wealthy.”View on their website ↗
“Government doesn’t create prosperity, hardworking Americans do. I will always fight to lower taxes across the board so families keep more of what they earn, and small businesses can thrive. A simpler and fairer tax code will grow our economy and reward hard work, not punish success.”View on their website ↗
“Expand access to targeted tax credits for small businesses that are hiring, increasing wages, or investing in their workforce, especially in high-cost areas like the Lowcountry.”View on their website ↗
“Entrepreneurship and ownership provide the core of the American Dream; that’s why Barry fought for lower taxes in the One Big Beautiful Bill for small business owners.”View on their website ↗
“In Congress, he’s championed initiatives to provide small businesses with access to capital, job training, and tax relief.”View on their website ↗
“In Congress Chris has taken on the tough fights: pushing tax cuts for working families and small businesses, cracking down on predatory companies that target veterans and pollute our water, and standing up to Big Pharma to lower drug costs.”View on their website ↗
“In Congress he has led efforts to help rural entrepreneurs, increase access to capital, and cut taxes for small businesses.”View on their website ↗
“Chris wrote the bill to eliminate the largest federal excise tax on new trucks and trailers, which would reduce the tax burden on small businesses and lower the cost of everyday goods for consumers.”View on their website ↗
Show the other 5 members
“I'll vote to make President Trump's tax cuts permanent so Southwest Florida families and small businesses keep more of what they earn.”View on their website ↗
“Families, farmers, and small businesses deserve tax relief - not bigger government.”View on their website ↗
“Raise wages and reward hard work: Raise the federal minimum wage to $15 an hour, expand overtime eligibility, and incentivize CEOs to pay fair wages by creating a special tax on corporations that pay their top executives more than 250 times their median worker’s salary. Implement tax credits and subsidies to help small- and medium-sized businesses adapt to a minimum wage raise without cutting jobs or hours.”View on their website ↗
“Reduced costs for small businesses by approving an increase in the business personal property tax exemption and the minimization of licensing and regulation fees for businesses in their first year of operation.”View on their website ↗
“Create a fairer tax system: Make giant corporations and the wealthiest Americans pay their fair share of taxes. (That way, we can cut taxes for working families and small businesses.)”View on their website ↗
“He passed bills to cap the cost of insulin, cut taxes for small businesses, and gave the largest property tax cut in Texas history.”View on their website ↗
“Shannon will fight to cut taxes for working families and small businesses – not for billionaires and corporate special interests.”View on their website ↗
“Break up monopolies and fight for small businesses As a family auto shop owner, I know firsthand that small businesses are the backbone of our economy. Trump and Valadao cater to multinational corporations who are trying to put local farms, services and stores out of business. No corporations should be allowed to become large enough to control an entire sector, and we need incentives and tax breaks for small businesses so they can remain competitive while serving our communities and fueling our economy.”View on their website ↗
Level the tax playing field between small businesses and big corporations
7 members“I would have happily joined with Republicans to pass a bill that extends middle class tax cuts and levels the playing field for small businesses – I’ve been saying this for years.”View on their website ↗
“Large, highly profitable corporations should pay their fair share into the system that helped make them successful, while small businesses that are the backbone of our communities stay protected.”View on their website ↗
“Small businesses need programs in place that allow them to compete with larger corporations, attract top talent, and grow. Peggy believes the government should invest in small business loans and level the playing field so small businesses don’t pay a higher tax rate than giant corporations like Amazon.”View on their website ↗
“And I will support tax cuts for working families and small businesses, paid for by raising taxes and closing loopholes for big corporations and the super wealthy.”View on their website ↗
“For starters, I believe that no small business in our district should pay a higher tax rate than a multinational corporation.”View on their website ↗
“Even the playing field between giant corporations and small businesses: End the extreme tax breaks that allow the largest corporations to pay $0 in federal income taxes so that we can help more entrepreneurs make their dreams a reality. Expand support for Community Development Financial Institutions and community banks to increase access to credit and capital, broaden eligibility for Small Business Administration loan programs, and support states in providing more equity investment and technical assistance for small businesses.”View on their website ↗
“Create a fairer tax system: Make giant corporations and the wealthiest Americans pay their fair share of taxes. (That way, we can cut taxes for working families and small businesses.)”View on their website ↗
“Break up monopolies and fight for small businesses As a family auto shop owner, I know firsthand that small businesses are the backbone of our economy. Trump and Valadao cater to multinational corporations who are trying to put local farms, services and stores out of business. No corporations should be allowed to become large enough to control an entire sector, and we need incentives and tax breaks for small businesses so they can remain competitive while serving our communities and fueling our economy.”View on their website ↗
Tie small business tax breaks to hiring, wages or reinvestment
2 members“Expand access to targeted tax credits for small businesses that are hiring, increasing wages, or investing in their workforce, especially in high-cost areas like the Lowcountry.”View on their website ↗
“Raise wages and reward hard work: Raise the federal minimum wage to $15 an hour, expand overtime eligibility, and incentivize CEOs to pay fair wages by creating a special tax on corporations that pay their top executives more than 250 times their median worker’s salary. Implement tax credits and subsidies to help small- and medium-sized businesses adapt to a minimum wage raise without cutting jobs or hours.”View on their website ↗
Raised the issue without a specific call
2 members“The tax code is riddled with loopholes that reward wealth over work and allow those at the top to avoid paying what they owe. Meanwhile, working families and small businesses carry the burden, and we’re building up debt at a level that’s going to bankrupt our kids and grandkids.”View on their website ↗
“Our tax code should promote fairness and opportunity for working people, small businesses, and family farms. That includes things like the permanent expansion of the Child Tax Credit and standing up to reckless tariff policy that hurts Minnesota farmers, construction workers, and tradespeople who make an honest living building houses and products we use every day. It means telling the richest Americans that they don’t get to live by a different set of rules than the rest of us.”View on their website ↗
From January 3, the class of 2026 is in hearings
Search congressional hearings. Get the clip.
Find what any member of Congress has said or asked in a hearing, and watch the moment it happened.
See plans
Search launches soon. The transcript archive is free now.













