This bill creates a new tax credit for small businesses to support workforce training. It allows eligible small businesses to claim a credit equal to 50% of qualified wages paid to employees under 21 or enrolled in approved apprenticeships, community college programs, or career training related to the business, plus qualified workmen’s compensation expenses, capped at $10,000 per year. The credit applies to taxable years beginning after December 31, 2025, and is designed to directly benefit small businesses seeking to train young workers through structured educational programs. It does not change existing labor laws but provides a financial incentive to invest in employee development.
HR 5100 extends the Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR) programs through fiscal year 2026, instead of ending on September 30, 2025. This bill directly affects small businesses and research institutions that rely on federal funding for research and development through these programs. The key mechanism is updating expiration dates across multiple program provisions in the Small Business Act to maintain funding authority and program operations for one additional year. The extension does not alter program eligibility, funding levels, or core requirements.
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Small Business
HR 5568, the "Funding Small Businesses During Shutdown Act," ensures certain Small Business Administration (SBA) loan programs continue during government shutdowns by appropriating specific funds from the Treasury. It allocates $500,000 for section 7(m) loans, $2.9 billion for section 7(a) loans, $1.25 billion for Small Business Investment Act loans, and $13.775 million for administrative costs related to section 7(m) loans. These funds cover salaries and expenses to maintain loan servicing during any 30-day shutdown period (or pro-rated for shorter lapses), directly affecting small businesses relying on SBA loans. The bill creates a targeted funding mechanism to prevent program interruptions without requiring new appropriations during shutdowns.
HR 5826, the IDEA Act of 2025, creates a federal grant program to increase access to entrepreneurship resources for minority business enterprises. The bill authorizes $25 million annually (2026-2030) to provide $1 million grants to business accelerators, which must use funds for capital, networking programs, or other support directly benefiting minority businesses in regions with at least 15 qualifying enterprises (each with $250k+ annual revenue). Grants require 25% non-federal funding match and mandate annual reports to Congress tracking grant distribution and program outcomes. This policy directly supports minority-owned businesses seeking capital and growth opportunities through established business accelerator networks.
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Small Business
The Commonsense Legislating Act (HR 6039) makes several significant changes to federal programs. It extends the FAST Program through 2030, requires enhanced outreach to minority and Hispanic-serving institutions for small business grants, and expands the work opportunity tax credit to include military spouses. The bill establishes a Working Families Task Force to address challenges like affordability and childcare, and mandates annual mental health consultations for veterans with service-connected mental health disabilities. Additionally, it creates Native American tourism grant programs with $35 million in funding for 2026-2030 and establishes a Fentanyl Disruption Steering Group within the National Security Council.
This bill establishes a federal council to coordinate support for worker cooperatives - businesses owned and controlled by their employees - and requires key agencies like the Small Business Administration and Treasury to remove barriers, provide capital access, and offer training to help these businesses form and grow. It amends existing laws to expand a small business lending program for worker cooperatives and directs community development funds to include cooperative support. The council must identify regulatory obstacles, develop a national strategy, and report progress to Congress annually. These changes aim to make federal resources more accessible for employee-owned businesses through concrete policy adjustments.
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Small Business
This bill increases tax deductions for small businesses and manufacturers by raising limits on expensing equipment and assets. It permanently extends a business interest deduction rule and boosts the Section 179 deduction cap from $1 million to $2.5 million (with the phaseout threshold rising from $2.5 million to $4 million). The changes apply to property placed in service after December 31, 2024, and include inflation adjustments starting in 2025. These provisions directly benefit eligible small businesses and manufacturers by reducing their taxable income when purchasing qualifying equipment.
The Small Business Investment Act of 2025 modifies tax rules to make gains from selling qualified small business stock (QSBS) more favorable for investors. It shortens the required holding period from five years to three years, with a phased exclusion: 50% of gains excluded after three years, 75% after four, and 100% after five years or more. The bill also allows investors to count the time they held convertible debt instruments toward the holding period for the stock they convert into, and removes the prior requirement that businesses must be C corporations, expanding the exclusion to include S corporations. These changes directly affect small business investors by altering the tax benefits available when selling qualifying stock.
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Small Business
S 213, the Main Street Tax Certainty Act, makes the qualified business income deduction permanent for small business owners. It directly affects pass-through business owners (like sole proprietors and small partnerships) who currently benefit from this tax break. The bill removes the temporary expiration of Section 199A of the tax code, providing long-term certainty for these taxpayers by ensuring they can continue deducting up to 20% of their qualified business income.
The Small Business Prosperity Act of 2025 increases tax relief for small business owners by raising the Qualified Business Income (QBI) deduction rate from 20% to 43% (47% after 2025), removes wage-based limits on eligibility, and expands the deduction to include professions like law and medicine. It also prevents taxable events when businesses restructure without changing ownership and repeals the federal estate tax for deaths after 2024. These changes directly affect pass-through business owners (e.g., sole proprietors, partnerships, S corporations) in the U.S. and Puerto Rico, lowering their federal tax burden. The bill takes effect for tax returns filed in 2025 and later.
