The Issue:

The 2025 tax bill made the 20% 199A deduction permanent, providing much-needed parity and certainty for Main Street businesses.

Why It Matters:

Tax certainty is important to multi-generational, family-owned businesses like beer and beverage distributors, the vast majority of which are organized as S-Corps.

One of the most impactful tax provisions for these local businesses: the 20% pass-through deduction of qualified business income under Section 199A. Maintaining this deduction is essential to:

• Investing in critical new equipment and technology
• Growing employee wages and supporting community initiatives
• Competitiveness, fairness and parity with Wall Street corporations

Congress Should:

• Maintain permanence of the 199A pass-through deduction, which reduces the tax gap between Main Street and Wall Street.

Learn More

Watch a WSJ profile of an NBWA member using the 199A deduction to reinvest in its people, technology and community:

Watch Video