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Over 400 stakeholders have expressed their support for H.R. 7024 – Tax Relief for American Families and Workers Act of 2024 (Sponsored by Rep. Smith (MO) / Ways and Means Committee).

Here is what stakeholders are saying in response to H.R. 7024: 

ACT | The App Association - “The App Association commends the House Ways and Means Committee’s strong bipartisan support for and overwhelming passage of H.R. 7024, The Tax Relief for American Families and Workers Act. This bill is imperative in the effort to protect the vibrant ecosystem of small to medium-sized businesses and entrepreneurs in our membership.” 


AdvaMed - “I am writing on behalf of AdvaMed, the Medtech Association, and our more than 450 member companies, to urge Congress to pass the bipartisan, bicameral Tax Relief for American Families and Workers Act of 2024. Its pro-growth economic policies include a research-and-development expensing provision that is critical to medical technology innovation. Repealing or delaying the implementation of the Section 174 change would help ensure the continued success of this industry in the United States, where policies promoting innovation allow U.S.-based medtech companies to lead the world in creating new technologies to save and improve patient lives.”


Aerospace Industries Association - “American innovation is at the root of our economic competitiveness and national security. This framework returns the country to a tax code that drives the development of cutting-edge technologies, creates good-paying jobs, and supports small businesses. The Aerospace Industries Association thanks Sen. Wyden and Rep. Smith for prioritizing this temporary fix for research and development expensing, and we look forward to seeing a congressional vote on this package in the near future.” 


Agri Beef - “Agri Beef Co. (“Agri Beef”) appreciates the opportunity to comment on The Tax Relief for American Families and Workers Act of 2024 (The Tax Relief Act). We encourage you to support this act to reduce the toll on businesses dealing with high inflationary costs and interest rate increases.”


American Bankers Association (ABA) - The American Bankers Association (ABA) welcomes and strongly supports several provisions contained in the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024), which was favorably reported out of the House Ways and Means Committee on January 19. Extending and enhancing the following provisions will help banks further strengthen an economic climate that incentivizes growth, innovation, and entrepreneurship[.]”


American Chemistry Council - “We commend Chairman Smith and Chairman Wyden for including critically needed business tax provisions as part of the bipartisan, bicameral tax framework. These sound policies incentivize capital investment, job creation, and the global competitiveness of U.S. businesses. We urge House and Senate lawmakers to act to restore immediate R&D expensing, end a strict limitation on interest deductibility under Section 163(j), and return to full expensing for capital investments.”


American Compass - “This should not be hard. The bill expands support to working families with multiple children through a policy mechanism that conservatives already support. It extends favorable tax treatment of high-value business investment. It is paid for. It provides the opportunity to trumpet the reaffirmation of a national principle that a family benefit should be tied to work, not sent unconditionally as progressives had attempted for a year and some still demand. It provides the starting point for a permanent policy that could further address priorities and concerns and would be ripe for passage when conservatives expect to hold a stronger hand in Washington. “Keeping our powder dry” is not an excuse to sit quietly—this is what the dry powder is for.”


American Council of Engineering Companies of Minnesota - “ACEC/MN represents more than 120 companies and 7500 employees in Minnesota that support the state's consulting engineering industry, and we strongly support including a fix to the R&D tax amortization issue in The Tax Relief for American Families and Workers Act of 2024. In recent years, our state has seen strong investments in infrastructure from both the state and federal levels while facing unprecedented workforce challenges simultaneously. The five-year amortization mandate on R&D expenses puts enormous financial stress on firms critical to helping Minnesota deliver its infrastructure program; the mandate costs firms real money, which translates to a loss of real jobs for real people.”


American Council of Engineering Companies - “The inclusion of a fix to the R&D tax amortization issue in The Tax Relief for American Families and Workers Act of 2024 is a lifeline for the heart of America’s engineering industry. The burden imposed by the current five-year amortization mandate on R&D expenses inflicts severe damage to engineering firms large and small, shackling their potential to hire and engage in new work. For many smaller firms, it jeopardizes their ability to stay in business.As the economy turns a corner, Congress should incentivize America’s engineering sector to invest in its workforce rather than funneling resources into the coffers of the IRS. The American Council of Engineering Companies strongly supports this addition to the tax package and commends Chairman Smith and Chairman Wyden for their leadership on this agreement, as well as Congressmen Estes and Larson and Senators Hassan and Young for their bipartisan efforts to fix the R&D issue. We urge Congress to act swiftly on H.R. 7024 to maintain America’s competitive edge and keep its engineering firms designing a better future for the nation.”


American Exploration & Production Council - “The American Exploration & Production Council (AXPC), the national trade association that represents 34 of the leading independent oil and natural gas exploration and production companies in the United States supports H.R. 7024, the Tax Relief for American Families and Workers Act of 2024. Thank you for your hard work to restore important pro-growth tax policies that will continue to promote the United States’ priority for energy security and support millions of American jobs.”


American Farm Bureau Federation - “On behalf of Farm Bureau’s nearly 6-million-member families, I write to you today in support of H.R. 7024, the Tax Relief for American Families and Workers Act, legislation that contains multiple provisions that will support farmers and ranchers as they continue to provide food, fuel and fiber to the country and world.”


America First Policy Institute - “This legislation extends important elements of the Trump Administration's Tax Cuts and Jobs Act to encourage further investment in American workers. Paid for by ending the abuse of some pandemic-era spending, this common-sense bill supports small businesses, American competitiveness, and hard-working families while maintaining work requirements. Congress should make the Tax Cuts and Jobs Act permanent, and this bill's extension of key components is an important step forward to keeping taxes low during a time when Americans are struggling with the massive price increases of the last three years.”


American Forest & Paper Association - “The American Forest & Paper Association (AF&PA) represents the U.S. forest products industry and we are writing to you today to urge swift action on critical expired and expiring tax provisions before the end of 2023 - specifically, the Section 168(k) bonus depreciation provisions.”


American Mold Builders Association - “AMBA thanks Chairmen Wyden and Smith for their leadership in moving legislation with critical tax provisions for small-and medium-sized manufacturers. The loss of full expensing and the requirement to amortize R&D expenses have caused surprise tax bills for small-and medium-sized manufacturers, which many struggle to cover. Restoring the immediate deduction for R&D expenses will help ensure that manufacturers can continue to utilize this vital tax provision critical to competitiveness, innovation, and U.S. jobs.” Kym Conis, Managing Director, American Mold Builders Association, Indianapolis, IN


American Petroleum Institute - “We applaud Rep. Smith and Sen. Wyden for their leadership in advancing this bipartisan agreement to promote American investment. The oil and gas industry is extremely capital intensive, supports nearly 11 million jobs, and contributed more than $400 billion to federal, state, and local governments in 2022 alone. Full expensing and a more globally competitive deduction for interest expense are absolutely critical to our industry’s ability to produce affordable and reliable energy. This is an important first step, and we look forward to continuing to work with both committees to advance pro-growth tax policy.”


American Principles Project - “We should all be glad to see this tax package reinstate expensing for research and development costs, and extend 100 percent bonus depreciation, each through 2025. Businesses used to be allowed to immediately write off their investments into research and development, but beginning in 2022 it was stretched over a period of five years. Under the tax deal, the research and development tax credit goes back to the way it was under President Trump – an overdue change.”


Americans for Tax Reform - “The Tax Relief for American Families and Workers Act delivers pro-growth tax cuts for American taxpayers. This deal extends key cost recovery provisions of the 2017 Republican tax cuts signed by President Trump, a crucial step in achieving full permanency of the Tax Cuts and Jobs Act. Passing this bill increases American competitiveness, leads to more jobs, higher wages for workers, and encourages new investment and innovation for businesses. This is a win for taxpayers, Americans for Tax Reform supports this bill.”


American Trucking Associations - “The Tax Relief for American Families and Workers Act advances several trucking priorities to promote much-needed investments in our supply chain, like restoring and extending 100% expensing for new equipment. We support this bipartisan effort that will pave the way for greater freight capacity, efficiency, and innovation while strengthening small businesses and fostering good-paying jobs in the trucking industry.” Edwin Gilroy, ATA Senior Vice President, Legislative Affairs  


Associated Builders and Contractors - “The Tax Relief for American Families and Workers Act would allow contractors throughout the country to embrace innovative new tools, technologies and materials that continue to improve the efficiency, safety and sustainability of the construction process and spur new investments in critical infrastructure. The bill would also guarantee successful and cost-effective federal construction projects for American taxpayers and allow for improved cash flow, increased investment and a further reduction in the tax disparity between small and large businesses in the United States. ABC urges Congress to pass this bill and provide critical and immediate tax relief for American families, workers and businesses.”


Associated General Contractors  - “On behalf of the Associated General Contractors of America (AGC) – the leading construction association representing America’s top general contractors and specialty-contracting firms in every state – I urge you to vote “YES” on H.R. 7024, the Tax Relief for American Families and Workers Act. This bill includes a number of priority tax provisions that would provide an immediate benefit to construction firms across the country. As such, AGC will record this vote as a KEY VOTE for the education of its more than 27,000 members.”


Business Roundtable - “Business Roundtable strongly supports the bipartisan deal to restore three vital pro-growth tax policies that have expired or are being phased out. Reviving immediate research and development expensing, full expensing for purchases of equipment, machinery and technology, and a more sensible business interest deduction would increase domestic investment, bolster U.S. innovation and create American jobs. All three of these tax policies have a long history of bipartisan support and are critical to strengthening America’s global competitiveness. We thank Chairman Smith and Chairman Wyden for leading the effort to renew these commonsense provisions and urge Members of Congress to swiftly pass this measure.”


Center on Budget and Policy Priorities - “This bipartisan proposal puts its Child Tax Credit priorities where they belong: focused on the roughly 19 million children who today are left behind because their families’ incomes are too low. This proposal would increase the credit for more than 80 percent of these children — about 16 million children — lifting as many as 400,000 children above the poverty line in the first year and making an additional 3 million children less poor. When fully in effect, the proposal would lift some 500,000 or more children above the poverty line and make about 5 million additional children less poor than if the current credit remained in place.”


Cintas Corporation - “On behalf of Cintas Corporation, I write to express our strong support for H.R. 7024, the Tax Relief for American Families and Workers Act of 2024. This important tax reform package, if enacted, would provide relief from recent additional tax burdens that have hampered capital investments, which help grow our operations and support our employee-partners. We urge swift consideration and passage by the House of Representatives and thank you for our leadership.”


Concerned Women for America LAC - “In our polarized times, few policy priorities both enjoy bipartisan agreement and promise to make a significant difference in the lives of millions of American children and their families. The CTC expansion is such a policy. We ask for your attention and prioritization of this important matter.”


CTIA - “The wireless industry applauds Representative Jason Smith, Chairman of the House Ways and Means Committee, and Senator Ron Wyden, Chairman of the Senate Finance Committee, for their bipartisan work to ensure that the proposed tax code supports American innovation. By including key provisions that encourage domestic research and development, enable businesses to finance growth and incentivize capital equipment purchases, Congress can reinforce America’s competitiveness on the world stage. We will continue working with Congress on the package’s passage and look forward to seeing it signed into law.”


Economic Investment Alliance - “Full expensing is a smart, bipartisan policy that encourages companies of all sizes to invest in new equipment, infrastructure, and technology — investment that has broad beneficial effects across the country. The provision is essential during periods of high inflation when the cost of investment spikes. Including full expensing in the Tax Relief for American Families and Workers Act of 2024 bill bolsters America’s ability to compete in the crowded global market, promotes job growth and strengthens supply chains. We are eager to work with Chairman Smith, Chairman Wyden, and bipartisan lawmakers to swiftly advance this legislation and help grow the American economy.”


Electronic Transactions Association - “On behalf of the Electronic Transactions Association (ETA), I am pleased to share our views and support the Tax Relief for American Families and Workers Act of 2024. We applaud your commitment to developing a bipartisan tax package to support American families and small businesses.”


Enterprise Mobility - “On behalf of Enterprise Mobility, I offer our strong of the pro-growth provisions in H.R. 7024, the Tax Relief for American Families and Workers Act. These provisions (especially the restoration of the 100% bonus depreciation deduction) remain critical to facilitating greater investment and creating growth opportunities for our team members.” 


First Five Years Fund - “By enhancing the Child Tax Credit, the bipartisan Tax Relief for American Families and Workers Act of 2024 would help more families afford the everyday expenses of raising children. The following 20 national organizations issued a joint statement in support of this bipartisan progress and urging Congressional Leaders to continue to work together in the coming months to modernize existing child care credits – Child and Dependent Care Tax Credit, the Dependent Care Assistance Program, and the Employer-Provided Child Care Tax Credit – to help ease the tremendous burden of finding and affording child care for working families while supporting economic stability around the country.”


Forging Industry Association - “The members of the Forging Industry Association invest millions each year in their manufacturing operations and passing the Tax Relief for American Families and Workers Act will immediately lead to job creation and growth for our industry that provides high-wage jobs averaging more than $93,000 per year.” James R. Warren, President & CEO, Forging Industry Association, Independence, OH


FreedomWorks - “The Tax Relief for American Families and Workers Act is a critical tax bill carefully negotiated on a bipartisan basis between the House Ways and Means Committee and the Senate Finance Committee. In a town where hyperpartisanship and near-constant messaging bills are unfortunately all too frequent, the Tax Relief for American Families and Workers Act represents one of the few opportunities that we may see this year to actually legislate and help taxpayers.”


Global Business Alliance - “GBA commends Chairmen Wyden and Smith for their leadership and recognition of how this enhances America’s global competitiveness. Businesses will be enabled to increase their investments, spur innovation and create new jobs for American workers. GBA urges Congress to quickly pass this package and send it to President Biden’s desk.”


Growth Energy - “Biofuel producers and American farmers are investing in new and exciting clean energy opportunities – and ultimately those investments ripple out to their surrounding communities. The updated R&D tax credit in the Tax Relief for American Families and Workers Act will make it easier for the biofuel industry to innovate, invest, and create new jobs. We’re grateful for this bipartisan, pro-growth solution that will help support innovation and economic activity in rural America.” 


Hunter Buildings - “We are writing to express our support for the Tax Relief for American Families and Workers Act of 2024. Specifically, the provisions included in the bipartisan agreement which would contribute to the restoration of U.S. competitiveness and innovation by allowing companies to deduct research and development costs.”


Independent Women’s Voice - “The bill’s tax provisions encourage businesses to innovate and invest in growing, which will lead to more economic stimulus and jobs growth. It also frees more individuals and small businesses from onerous reporting rules— allowing them to focus on making a living. And it ends the employee retention tax credit program that is rife with waste, fraud, and abuse to offset the costs of business provisions and the CTC in a show of accountability, fiscal responsibility, and good stewardship of taxpayer dollars. When Congress comes together on common-sense policy solutions like these, our nation grows stronger.” 


International Franchise Association - “On behalf of the International Franchise Association (IFA), the world's oldest and largest organization representing franchising worldwide, I write to express our strong support of H.R. 7024, better known as the Tax Relief for American Families and Workers Act.”


J-Berd - “The current economic slowdown underscores the importance of policies that incentivize domestic innovation and growth. Reviving the research expense deduction, with an emphasis on immediate financial returns, would empower businesses like J-Berd to drive economic activity and create valuable jobs, ultimately benefiting the entire community.”


Job Creators Network - “Congratulations to Chairman Smith for brokering this bipartisan legislation to extend key tax cuts that American small businesses rely on to prosper. Small businesses across the country have especially depended upon immediate expensing to fund the projects that allow them to expand, create jobs, and grow the economy. Extending these tax cuts will give the American economy an immediate boost at this time when it desperately needs one. Now Congress must come together to quickly pass this legislation before tax filing season begins. This legislation is a great first step to making the Tax Cuts and Jobs Act permanent, which should be the first order of business for the next Congress.”


J. Roger Terwillinger Center for Housing Policy - “The LIHTC program has proven to be an essential tool in fostering the construction and rehabilitation of affordable housing units across the country. Over the past 15 years, the U.S. has underbuilt housing by millions of homes. This imbalance between housing supply and demand is a major factor driving today’s high housing costs. By incentivizing private investment in affordable housing projects, LIHTC plays a pivotal role in increasing the supply of affordable homes, improving housing affordability, and expanding housing opportunities for low-income individuals and families.”


Louis Indsutries - “In my opinion, the R&D tax credits should be made permanent in the tax code, applied to the tax year the investments were made, and even expanded to allow for more investment.  Typically, when investments are made in manufacturing the results last for years.  These investments are not only good for the companies, but the impact reaches much further into communities, employees, and competitiveness.  Thank you for your consideration in fixing the R&D tax credit issue.” 


MomsRising - “MomsRising urges Congress to pass H.R. 7024 and expand the CTC immediately. There are currently 19 million children excluded from the full credit because of the structure of the CTC. H.R. 7024 would lift as many as 400,000 children above the poverty line and make a difference in the lives of an additional 3 million children this year. Additionally, the proposal would benefit about 80% of the 19 million children who are currently left out of the full CTC or don't receive it because of their parents' earnings. While we recognize that this proposal doesn't provide the full benefit to all families that are struggling to make ends meet nor does it have some of the provisions that were so beneficial and popular in 2021 like monthly checks and the young child boost, we believe this would be a tremendous step towards reducing child poverty and providing parents the resources they need to work, raise their families, and contribute to our economy. At a time of enormous financial hardship for millions of American families, our children must be Congress' first priority. Again, we urge Congress to pass H.R. 7024 and expand the CTC immediately.”


Mortgage Bankers Association - “MBA and its members have long called for enacting tax provisions that address our nation’s housing affordability crisis and the acute shortage of homes for owning and renting. We support this bill, particularly for its meaningful enhancements to the Low Income Housing Tax Credit (LIHTC) that will produce an estimated 200,000 additional rental units over the next two years. … We commend House Ways and Means Committee Chairman Jason Smith (R-MO) and Senate Finance Committee Chairman Ron Wyden (D-OR) for their bipartisan, bicameral work on this tax package and call on lawmakers to pass the proposal as soon as possible.”


National Association of Evangelicals - “On January 19, 2024, the House Ways and Means Committee approved H.R. 7024, the Tax Relief for American Workers and Families Act of 2024, on a vote of 40-3. This bipartisan proposal cuts taxes and red tape for businesses, promotes innovation, creates jobs, and slashes fraud. In addition, 15 million kids from low-income families will be better off through improvements to the Child Tax Credit. The CTC will make abortion less thinkable and help kids get ahead while also building more than 200,000 affordable housing units.”


National Association of Home Builders - “On behalf of the more than 140,000 members of the National Association of Home Builders (NAHB), I want to convey our strong support for the Tax Relief for American Families and Workers Act of 2024. This bill provides much-needed additional resources to increase the supply of affordable rental housing as well as provisions to encourage small businesses to invest in their future. I urge the committee to report out this bill favorably.”


National Association of Manufacturers - “The expiration of these pro-growth tax policies has undercut America’s manufacturing leadership. The NAM respectfully encourages the committee to approve the Tax Relief For American Families And Workers Act in order to support growth and long-term investment in manufacturing in the U.S. - enabling manufacturers to invest in their operations, their workers and America’s future.”


National Association of Professional Employer Organizations - "By differentiating the valid ERTC claims of PEOs and their small business clients from the filings of fraudulent ERTC mills, this tax package will provide meaningful relief for American small businesses that continue to wait for their earned credit… We urge the IRS to swiftly process all remaining, legitimate ERTC claims,” Clark added. The tax bill, which also ends the ERTC program January 31, was introduced by House Ways and Means Committee Chair Jason Smith (R-MO) and is scheduled for committee review Friday morning.  NAPEO has led the charge to expedite small business relief and hold fraudulent ERTC mills accountable for three years.


National Association of Wholesaler-Distributors - “This proposed legislation builds on the success of the 2017 Tax Cuts and Jobs Act by allowing businesses to immediately deduct research and development costs made in the U.S. and restoring full business expensing for investments in machinery, vehicles, and equipment. These provisions are crucial for American competitiveness and continued leadership in global markets. Additionally, by providing significant tax relief, it will allow wholesaler-distributors to reinvest in their communities, supporting local economies and strengthening the supply chain. We commend House Ways & Means Chair Jason Smith (R-MO) and Senate Finance Chair Ron Wyden (D-OR) for their leadership and commitment to finding common ground on this critical issue and urge lawmakers to swiftly take up this legislation and pass it into law.”


National Automatic Merchandising Association - “I am writing to you on behalf of the National Automatic Merchandising Association (NAMA), the national trade association representing the convenience services industry, in support of H.R. 7024, the Tax Relief for American Families and Workers Act of 2024. This legislation includes key provisions that will benefit our industry.”


National Electrical Contractors Association - “On behalf of our members, we are expressing our strong support for H.R. 7024, the Tax Relief for America’s Families and Workers Act. This bill would extend and reform crucial elements of the tax code such as the R&D credit, bonus depreciation, and equipment expensing. H.R. 7024 is currently awaiting markup in the Ways and Means Committee. The construction industry has seen significant growth over the past few years through public and private sector investments. These investments have the potential to accelerate America’s energy production, manufacturing capacity, and new construction for decades to come. The reauthorization and extension of 100% bonus depreciation and R&D equipment expensing will allow NECA contractors to capitalize on these investments by ensuring tax stability for their businesses.”


National Foreign Trade Council - “NFTC strongly supports enactment of the Tax Relief for American Families and Workers Act of 2024, which encourages American innovation and fuels business growth. The bill covers a wide range of tax policies important for supporting the U.S. economy and providing relief from double taxation. We applaud the inclusion of provisions supporting research and development, interest deductibility and immediate expensing. Furthermore, the incorporation of the United States-Taiwan Expedited Double Relief Tax Act enhances relations with one of our closest allies in the Indo-Pacific region. NFTC commends the overwhelming support demonstrated by last week’s vote in the Ways & Means Committee. We encourage continued bipartisan support of the pro-growth tax package and swift passage into law.”


National Governors Association - “Governors on both sides of the aisle recognize the importance of advancing American innovation and competitiveness, ensuring that residents and businesses receive the necessary resources after disasters, and providing a sustainable path to housing options that are affordable. We were encouraged to see lawmakers introduce tax provisions to relieve double-taxation on activity between the United States and Taiwan, thereby accelerating semiconductor manufacturing in America and strengthening national security; allow expanded relief for individuals and companies impacted by disasters; and grant state housing finance agencies greater capacity to finance the construction or rehabilitation of affordable housing options for individuals and families through the low-income housing tax credit. As Congress considers a large tax package this year, Governors urge both chambers to move forward with these key bipartisan priorities and pass meaningful legislation as soon as possible to ensure certainty for the 2023 tax filing period.”



National Hotel and Lodging Association (AHLA) - “On behalf of the American Hotel and Lodging Association (AHLA), we thank you for your commitment to supporting American workers, businesses, and communities and appreciate recent bipartisan progress to address sunsetting and recently expired tax policies through H.R. 7024, the Tax Relief for American Families and Workers Act of 2024.”


National Products Association - “The Natural Products Association (NPA) represents over 700 natural product industry stakeholders who provide products that nearly 80% of Americans use for their health and wellness. On behalf of our membership, I write in strong support of H.R. 7024, the Tax Relief for America’s Families and Workers Act. This legislation will extend and reform crucial tax provisions, including the Research and Development (R&D) credit, bonus depreciation, and equipment expensing.”


National Restaurant Association - “This bipartisan legislation takes a major step to help restaurants operators by restoring business interest deductibility before expenses, taxes, depreciation, and amortization.”


National Retail Federation - “On behalf of the National Retail Federation (NRF), I write to express our strong support for H.R. 7024, the Tax Relief for American Families and Workers Act. This legislation will maintain economic stability and avoid any potential disruptions that could negatively impact our members and the broader economy. For that reason, NRF will consider votes in support of H.R. 7024 as part of the Retail Opportunity Index for our voting scorecard.”


National Roofing Contractors Association - “NRCA commends Chairman Jason Smith (R-Mo.) and Chairman Ron Wyden (D-Ore.) for crafting bipartisan, bicameral tax legislation that restores and expands tax relief vital to American businesses and families. The roofing industry greatly benefits from the restoration of research and development expensing, interest deductibility, 100% bonus depreciation for qualified property and increased small business expensing.”


National Stone, Sand & Gravel Association - “On behalf of the 450 members of the National Stone, Sand & Gravel Association (NSSGA), I write to express our strong support for The Tax Relief for American Families and Workers Act of 2024 and urge Congress to pass it expeditiously. Specifically, we are encouraged to see the legislation restores immediate expensing of domestic research and development expenditures, extends 100 percent bonus depreciation, and extends enhanced interest deductibility. These provisions support our nation’s manufacturing economy and will ensure construction materials are available and competitively priced to build the infrastructure that America needs.”


National Taxpayers Union - “NTU urges all Representatives to vote “YES” on H.R. 7024, the Tax Relief for American Families and Workers Act of 2024. This bipartisan and bicameral legislation, while not perfect, is a strong step forward in ensuring that key parts of the 2017 Tax Cuts and Jobs Act (TCJA), supported by conservatives, will continue to deliver pro-growth tax relief. Importantly, this bill is nearly fully paid for by winding down the COVID-era Employee Retention Tax Credit.”


National Tooling and Machining Association - “I congratulate Chairmen Smith and Wyden for reaching agreement on this bicameral and bipartisan tax framework that is urgently needed by small and medium-size manufacturers. Efforts to restore these tax provisions are essential to maintaining U.S. manufacturing competitiveness.  Forty-one percent of our manufacturers reduced their capital investments due to the expensing being reduced from 100 percent to 80 percent in 2023. American manufacturing is the backbone of this U.S. economy, and Congress needs to restore these provisions that help small businesses invest in capital equipment so that they can continue to grow.” Roger Atkins, President, National Tooling and Machining Association, Cleveland, OH


Niskanen Center - “If Congress is looking for a way to help struggling families, these four proposed changes would provide low-income working families with a much-needed boost to support them with the cost of raising children.”


North American Die Casting Association - “The Tax Relief for American Families and Workers Act will unlock millions in domestic investment in the U.S. die casting industry, which contributes over $8 billion to the nation’s economy annually and provide over 50,000 jobs directly and indirectly. The ability to deduct R&D activities and restoring 100 percent expensing is critical for die casters who invest heavily in their American manufacturing plants.” Mike Meyer, President, North American Die Casting Association, Arlington Heights, IL


One Voice for Manufacturing - “The lack of ability to deduct my R&D expenses has amounted to an extra $50,000/year tax increase on my small business. Due to the additional tax payments, we cannot invest back into the company to meet the demand we see in the aerospace sector. With new overhead costs on the horizon related to industry cybersecurity assessments, my small business operating in the defense industry base cannot keep up, let alone grow, unless Congress does something. Eliminating this tax on manufacturing investment and passing the Tax Relief for American Families and Workers Act is very good place to start.”


Portland Cement Association - “On behalf of the Portland Cement Association (PCA), I am writing in support of the Tax Relief for American Families and Workers Act (H.R. 7024). This legislation addresses tax mechanisms crucial to the cement industry’s ability to provide the building material critical to American economic growth. The deductions for interest (IRC §163(j)), research and development (R&D) expenses (IRC §174), and bonus depreciation (IRC §168(k)) have harmed the industry since their curtailment at the end of 2022. This legislation addresses that harm by being robust and retroactive.”


Precisions Machined Products Association - “This bill is about investing in American manufacturing and I applaud Chairman Smith for leading this bipartisan effort. Manufacturers need to see this bill signed into law so they can grow their operations, improve their technology and create new jobs here in the U.S.” Miles Free, Director, Industry Affairs at the Precision Machined Products Association, Brecksville, OH


Precision Metalforming Association - “The lapse of R&D expensing alone is costing U.S. manufacturers millions as 35 percent of respondents reduced their research and development activities in 2023. This country has the most innovative manufacturers in the world, but we cannot fall behind China and other global competitors in continuing to invest in research and development. Chairmen Smith and Wyden are to be commended for leading this effort to reinstate these important tax provisions.” President David Klotz, President, Precision Metalforming Association, Independence, OH


Railway Supply Institute - “The RSI’s members invest in technology development for their products to ensure safety, sustainability, and efficiency. These pro-growth policies will enable our members to continue innovating, expanding operations, and adding more jobs for American workers. Not only will this further the U.S. economy, but it will also enable our members to maintain and expand their U.S. and nearshore presence.”


Resonant Cavity - “I run a small software company of a dozen employees and contractors, and current rules that prohibit immediately deducting engineering payroll costs have forced us to cut headcount and borrow $300k just to pay tax. The salaries of software developers constitute a majority of our expenses, and because those salaries must be amortized under Section 174, a majority of our costs in 2022 and 2023 fell to the bottom line as taxable phantom income. For an engineering-heavy business near cash break-even, Section 174 transforms tax on profit into something like a tax on revenue. I can say for certain that I never would have started this business under the current amortization rules because they make hiring engineers and growing the business prohibitively expensive without access to venture capital. The jobs and the tax revenue created by my company simply would not exist if Section 174 had been in force in 2014 when we started. If the Smith-Wyden Tax Relief bill passes, we will immediately post job listings for two engineering positions and give current staff raises that we were unable to offer this year because of our tax burden. More generally, we will be in a much stronger position to compete with our international rivals (our biggest competitor is headquartered in Singapore) who have always been able to deduct engineering costs. With Smith-Wyden, we can grow the business again; without it, we will at best muddle through while paying sky-high taxes on income we never really had.”


Specialty Equipment Market Association - “The U.S. House of Representatives Ways and Means Committee passed H.R. 7024, the Tax Relief for American Families and Workers Act of 2024. The bipartisan legislation allows for immediate expensing of research and development (R&D) and investments in equipment, reduces reporting for small businesses using subcontractors, increases the small business expensing cap by nearly 30% and expands the Child Tax Credit.”


Sheet Metal and AC Contractors National Association - “On behalf of our membership, I express our strongest support for H.R. 7024, the Tax Relief for America’s Families and Workers Act, a bill extending and reforming the R&D credit, bonus depreciation and equipment expensing, soon to be marked up in the Ways and Means Committee.”


Small Business and Entrepreneurship Council - “Today’s bipartisan support for the ‘Tax Relief for American Families and Workers Act’ is critical to many small businesses across our country, especially innovative firms that will be irreparably harmed if immediate expensing for research and development is not restored. Given a host of challenging conditions that entrepreneurs are currently facing, they need policies that support their resourcefulness in navigating inflationary pressures and financing their investments and growth. The legislation includes important measures that will provide relief and boost confidence. The investment provisions will help fuel growth, innovation and the competitiveness of small businesses, which will have both immediate and long-term benefits for workers and local economies.”


Small Business Technology Council - “The SBTC urges Congress to quickly take up and pass this bipartisan legislation as soon as possible, and before the 2023 tax filing season begins on January 29. America’s small businesses need the certainty and clarity the budget for this year, and any delay could result in these companies reducing risk and cutting R&D spending to hedge against a potentially higher tax bill. Prompt passage of this bill is essential for high tech small businesses to continue to innovate in 2024 and beyond.”


Students for Life Action - “Supporting life means advocating for these motors and children to have the resources they need to steward it. Americans understand this. That is why for more than five years, there has been broad, bipartisan agreement around expanding the Child Tax Credit (CTC) to provide additional resources to children and families.” 


Tax Foundation - “The tax deal has many positive aspects that would move the tax code in the right direction, most notably the restoration of expensing for R&D and business equipment investment for the next two years. The proposed pay for to offset the costs of the package is also a promising sign of fiscal responsibility. The most unfortunate aspect of the deal, however, is that temporary and retroactive changes forgo the economic gains that could be had from a permanent and stable policy that rightfully treats business investment as the key driver of economic growth.”


Taxpayers Protection Alliance - “The proposed bipartisan framework on a tax package represents a major step in the right direction to help small businesses grow, drive American innovation, and boost the economy. We’re hopeful that pro-growth tax policy will be an issue that breaks the messy and partisan bickering that far too often mires good legislation.”


TechNet - “On behalf of TechNet, I write to express our strong support for H.R. 7024, the Tax Relief for American Families and Workers Act of 2024 and urge Whip Emmer to vote in favor of this bipartisan legislation.  The measure includes many pro-growth provisions, including the restoration of first-year expensing of research and development (R&D) investment by American businesses.  America’s economic growth and global competitiveness will be at risk if Congress does not immediately pass the package.”


The Automotive Service Association - “Many independent repairers have had to spend heavily on new equipment and other investments just so their businesses can stay afloat and relevant in this turbulent automotive environment. Personally, I’ve had to invest in a whole host of specialty equipment for my repair shop over the last few years. It’s never been harder for independent repair shops to stay in business. The Tax Relief for American Families and Workers Act of 2024 would make it easier for businesses like mine to continue providing high quality service to our communities for years to come.”


The ScottsMiracle-Gro Company - “On behalf of The ScottsMiracle-Gro Company, I am writing to thank you for your leadership and express our support for the bipartisan tax proposal announced by Chairman Wyden and yourself. We encourage you and your colleagues to continue to support American business and workers through these challenging economic times and to partner with us to spur innovation and job growth with these reforms.” 


Ultra Machining Company - “UMC employs 220 people in Monticello, MN, providing precision machining services for medical and aerospace companies. Disallowing write-off of R&D expenses in the year incurred, wiped out our funds to invest in growth, jobs will be lost. Passage of the bipartisan tax bill will allow American businesses, including UMC, to write-off R&D expenses in the year incurred, which will give us the stability to invest in the future and grow America’s workforce.”


United Way Worldwide - “United Way Worldwide strongly supports the bipartisan proposal to expand the Child Tax Credit (CTC), H.R. 7024, the Tax Relief for American Workers and Families Act of 2024. With over 900 local affiliates nationwide and a presence in every Congressional district, we have seen firsthand the critical difference the CTC has made for families with children. We urge Congress to pass this bipartisan proposal as soon as possible.” 


U.S. Chamber of Commerce - “The Tax Relief for American Families and Workers Act of 2024 would restore and extend three essential, pro-growth business tax policies: the deduction for domestic research and development (R&D) expenses; 100% bonus depreciation; and the earnings before interest, taxes, depreciation, and amortization (EBITDA) standard for deducting business interest expenses.” 


WSB - “Our industry is committed to finding new ways to deliver projects and services in a manner that spreads infrastructure funding as far as possible. We need to continue to fuel innovation in our industry, not add challenges that will slow us down. Limiting our ability to find new solutions through this punitive tax hurts both our firms and the industry in general.”


263 Groups say - “We, the undersigned organizations, representing hundreds of thousands of businesses who collectively employ tens of millions of Americans in all sectors of the U.S. economy, urge Congress to immediately enact the pro-growth Tax Relief for American Families and Workers Act. Tax policy plays a critical role in the ability of American businesses to thrive, create jobs in the U.S., and effectively compete in today’s global economy. The Tax Relief for American Families and Workers Act will restore three tax policies vital to workers and America’s future: immediate expensing of domestic R&D expenses, enhanced interest deductibility, and 100% accelerated depreciation.”


88 Leading National and Statewide Affordable Housing and Community Development Organizations - “The housing proposal you have put on the table builds on what we know works: the Low Income Housing Tax Credit (Housing Credit) program. For nearly 40 years, the Housing Credit has been our nation’s most essential housing production program, relying on a public-private partnership model that transfers risk away from the taxpayer to the private sector… Your proposal would result in the production and preservation of over 200,000 additional rental homes for low-income households. While this investment alone does not solve the housing crisis, it is a huge step in the right direction at a time when these resources are desperately needed. The demand and the capacity are there, with shovel-ready, would-be housing developments just waiting for these resources.”


5 Automotive Groups - “Motor vehicle and parts manufacturers operate in an intensely competitive global industry and have to make strategic choices about investments around the world. The United States has long been a leader in automotive R&D, and strong U.S. intellectual property laws, reasonable corporate tax rates and recently passed competitiveness legislation provide added incentives for sustained R&D investments in the United States. However, full R&D expensing is a necessary building block for progress. On behalf of our collective members, their employees, and the communities in which they operate, we urge you to work together to include this bipartisan R&D fix in any pending tax package.”


12 Members of Pro-Life Groups - “As pro-life organizations, we support making sure mothers, fathers and their children have every tool and resource available to choose life and support families. American families face unprecedented challenges with higher costs of the most essential items for families such as food, gas, energy, health care, and housing. We write to you in support of an opportunity to advance a pro-family, pro-parent tax package that recognizes the unique challenges facing American parents today. The Tax Relief for American Families and Workers Act (H.R. 7024) would enhance the Child Tax Credit (CTC) to financially bolster families, promote life, and support growing families. This is especially critical during this time of devastating inflation and paralyzing economic uncertainty.”


18 Taxpayer Interest Groups - “On behalf of the undersigned organizations who represent the interests of taxpayers, consumers and families across the country, we urge you to pass the Tax Relief for American Families and Workers Act of 2024 (TRAFWA). This legislation would deliver a much-needed boost to our economy while providing families with tax relief at a time when inflation remains persistently high. Importantly, it will accomplish these goals without significantly adding to our national debt.”


40 Organizations Representing Taxpayers, Consumers, and Families - “On behalf of the undersigned organizations who represent the interests of taxpayers, consumers and families across the country, we urge you to quickly enact pro-growth tax legislation in the new year. 2023 was challenging for many Americans due to persistent inflation, rising interest rates, and an uncertain economic climate. Congress should immediately work to improve economic conditions with a fiscally responsible, broad-based tax package that encourages more investment in the American economy. Such policies are far preferable to targeted provisions that seek to micromanage the economy by letting the government pick winners and losers.”



Comprehensive list of stakeholders supporting H.R. 7024:


APC, American Automotive Policy Council; ACT | The App Association; Adhesive and Sealant Council; AdvaMed; Aerospace Industries Association; Affordable Housing Developers Council (AHDC); Affordable Housing Tax Credit Coalition; Agri Beef; AICC, The Independent Packaging Association Air-Conditioning, Heating, and Refrigeration Institute; Alabama Policy Institute; Alabama Retail Association; Alaska Chamber; Alliance for Automotive Innovation; Alliance for Chemical Distribution (ACD); Alliance of Wyoming Manufacturers; AMAC Action; American Automotive Leasing Association; American Automotive Policy Council; American Bakers Association; American Bankers Association; American Beverage Association; American Building Materials Alliance; American Business Defense Council; American Car Rental Association; American Chemistry Council; American Cleaning Institute; American Coatings Association; American Commitment; American Compass; American Composites Manufacturers Association; American Consumer Institute; American Council of Engineering Companies; American Council of Engineering Companies of Minnesota; American Exploration & Production Council (AXPC); American Farm Bureau Federation; American Forest & Paper Association; American Foundry Society; America First Policy Institute; American Frozen Food Institute; American Gaming Association; American Hotel and Lodging Association (AHLA); American Investment Council; American Iron and Steel Institute; American Land Title Association; American Mold Builders Association; American Petroleum Institute (API); American Pipeline Contractors Association; American Principles Project; American Road & Transportation Builders Association; Americans for Tax Reform; American Seniors Housing Association; Americans United For Life; American Traffic Safety Services Association (ATSSA); American Trucking Associations; American Values; AMT- The Association for Manufacturing Technology; Arizona Chamber of Commerce & Industry; Arizona Manufacturers Council; Arizona Retailers Association; Arkansas Grocers and Retail Merchants Association; Arkansas State Chamber of Commerce/AIA; Asphalt Roofing Manufacturers Association; Associated Builders and Contractors; Associated Equipment Distributors; Associated General Contractors of America; Associated Industries of Florida; Associated Industries of Massachusetts; Associated Industries of Missouri; Associated Industries of Vermont; Association for Neighborhood and Housing Development; Association of American Railroads; Association of Equipment Manufacturers; Association of Maternal & Child Health Programs; Association of Washington Business; Austin Regional Manufacturers Association; Autos Drive America; Bakery Equipment Manufacturers and Allies (BEMA); Battery Council International; Bay Area Council; Beer Institute; Bellevue Chamber; Biotechnology Innovation Organization (BIO); Bipartisan Policy Center Action; Bipartisan Policy Center; Brick Industry Association; Brooklyn Chamber of Commerce; Buffalo Niagara Manufacturing Alliance; Buffalo Niagara Partnership; Business and Industry Association of New Hampshire; Business Roundtable; Cadillac Area Chamber of Commerce; Caesar Rodney Institute; California Housing Consortium; California Housing Partnership; California Manufacturers & Technology Association; California Retailers Association; Can Manufacturers Institute; Capital Region Chamber (NY); Care.com; Catholics Count; CBIA; CCIM Institute; Center for a Free Economy; Center for American Entrepreneurship; Center for Freedom and Prosperity; Center for Individual Freedom; Center of the American Experiment; Center on Budget and Policy Priorities; CenterState Corporation for Economic Opportunity; Child Care Aware of America; Children’s HealthWatch; Cintas Corporation; Citizens’ Housing and Planning Association (CHAPA); CityServe International; Club for Growth; Coalition of Attainable Housing Providers of Florida; Cobb Chamber; Colorado Chamber of Commerce; Colorado Retail Council; Commercial Real Estate Finance Council; Community Preservation Corporation; Community Solutions; Competitive Enterprise Institute; Composite Panel Association; Concerned Women for America LAC; Connecticut Retail Network; Conservatives for Property Rights; Consumer Action for a Strong Economy; Consumer Brands Association; Consumer Healthcare Products Association; Council for Affordable and Rural Housing; Council for Citizens Against Government Waste; Council of Industry of Southeastern New York; Council of Large Public Housing Authorities; Council of State Community Development Agencies (COSCDA); CRH; CSH; CTIA - The Wireless Association; DAY ONE Early Learning Community; Delaware Manufacturing Association; Delaware State Chamber of Commerce; Desegregate Connecticut; Early Care & Education Consortium; ECIA - Electronic Components Industry Association; Economic Alliance Snohomish County; Economic Investment Alliance; Economic Security Project Action; Electronic Transactions Association; Enterprise Community Partners; Enterprise Mobility; Equipment Leasing and Finance Association (ELFA); Ethics & Religious Liberty Commission of the Southern Baptist Convention; Faith and Freedom Coalition; Family Business Coalition; Federation of Appalachian Housing Enterprises (Fahe); First Five Years Fund; Florida Retail Federation; FMI - The Food Industry Association; Forest Resources Association; Forging Industry Association; Foundry Association of Michigan; Fragrance Creators Association; FreedomWorks; Faith and Freedom Coalition; Frontiers of Freedom; General Aviation Manufacturers Association (GAMA); Georgia Affordable Housing Coalition; Georgia Association of Manufacturers; Georgia Chamber of Commerce; Georgia Retailers;Global Business Alliance; Goldman Sachs 10,000 Small Business Voices; Goldwater Institute; Greater Louisville Inc. - The Metro Chamber of Commerce; Greater North Dakota Chamber; Greater Rochester Chamber of Commerce; Growth Energy; Gulf Coast Housing Partnership; Healthcare Anchor Network; Heartland Impact; Help Me Grow National Center; Hispanic Leadership Fund; Household and Commercial Products Association; Housing Advisory Group; Housing Alliance of Pennsylvania; Housing Assistance Council; Housing Association of Nonprofit Developers (HAND); Housing Colorado; Housing Oregon; Housing Partnership Network; HSLDA Action; Humanities Foundation; Hunter Buildings; ICSC; Idaho Assoc. of Commerce and Industry; Idaho Retailers Association; IHRSA - The Health & Fitness Association; Illinois Housing Council; Illinois Manufacturers' Association; Illinois Retail Merchants Association; INDA, Association of the Nonwoven Fabrics Industry; Independent Bakers Association; Independent Lubricant Manufacturers Association; Independent Restaurant Coalition; Independent Women’s Forum; Independent Women’s Voice; Indian Affordable Housing Council; Indiana Cast Metals Association; Indiana Chamber of Commerce; Indiana Manufacturers Association; Industrial Fasteners Institute; Industrial Packaging Alliance of North America; Industrial Truck Association; Information Technology Industry Council (ITI); Institute for Liberty; Institute of Real Estate Management; International Bottled Water Association; International Franchise Association; International Sign Association; Iowa Association of Business and Industry; Iowa Housing Partnership; James Madison Institute; J-Berd; Job Creators Network; J. Roger Terwillinger Center for Housing Policy; Kansas Chamber; Kansas Chamber of Commerce; Kansas Housing Association; Kansas Retail Council; Kentucky Affordable Housing Coalition; Kentucky Association of Manufacturers; Kentucky Chamber of Commerce; KinderCare Learning Companies; Labcorp; LeadingAge; Less Government; Local Initiatives Support Corporations (LISC)/National Equity Fund; LOCUS: Responsible Real Estate Developers and Investors; Longview TX Chamber of Commerce; Louisiana Association of Affordable Housing Providers; Louisiana Association of Business and Industry; Louisiana Retailers Association; Louis Industries; MACNY, The Manufacturers Association; Maine State Chamber of Commerce; Manhattan Chamber of Commerce; Manufactured Housing Institute; Market Institute; Maryland Affordable Housing Coalition; Maryland Chamber of Commerce; Maryland Public Policy Institute; Maryland Retailers Alliance; Mayors and CEOs for U.S. Housing Investment; Meat Institute; Medical Device Competitiveness Coalition; Medical Device Manufacturers Association (MDMA); MEMA, The Vehicle Suppliers Association; Metals Service Center Institute; Metro Atlanta Chamber; Michigan Manufacturers Association; Michigan Retailers Association; Minn-Dak Manufacturers Association; Minnesota Chamber of Commerce; Minnesota Housing Partnership; Minnesota Retailers Association; Mississippi Manufacturers Association; Missouri Chamber of Commerce; Missouri Retailers Association; Missouri Tire Industry Association; Missouri Workforce Housing Association; MomsRising; Montana Chamber of Commerce; Mortgage Bankers Association; Motion Picture Association; Motorcycle Industry Council; NAIOP, the Commercial Real Estate Development Association; Nareit; National Affordable Housing Management Association (NAHMA); National Affordable Housing Trust; National Alliance of Community Economic Development Association (NACEDA); National Alliance to End Homelessness; National American Indian Housing Council; National Apartment Association; National Asphalt Pavement Association; National Association of Affordable Housing Lenders; National Association of Broadcasters; National Association of Counties; National Association of Evangelicals; National Association of Home Builders; National Association of Housing and Redevelopment Officials; National Association of Local Housing Finance Agencies; National Association of Manufacturers; National Association of Professional Employer Organizations; National Association of Realtors; National Association of Residential Property Managers; National Association of Retailers; National Association of State and Local Equity Funds; National Association of Wholesaler-Distributors; National Automatic Merchandising Association; National Coalition for Asian Pacific Americans Community Development (National CAPACD); National Community Development Association; National Confectioners Association; National Council of State Housing Agencies; National Council of Textile Organizations; National Electrical Contractors Association; National Fisheries Institute; National Fluid Power Association; National Foreign Trade Council; National Governors Association; National Housing & Rehabilitation Association; National Housing Conference; National Housing Trust; National League of Cities; National Leased Housing Association; National Lumber & Building Material Dealers Association; National Marine Manufacturers Association; National Multifamily Housing Council; National Railroad Construction and Maintenance Association (NRC); National Ready Mixed Concrete Association; National Rental Home Council; National Restaurant Association; National Retail Federation; National Roofing Contractors Association; National Shooting Sports Foundation (NSSF); National Small Business Association (NSBA); National Stone, Sand & Gravel Association; National Taxpayers Union; National Thoroughbred Racing Association; National Tooling and Machining Association; National Trust Community Investment Corporation; National Utility Contractors Association; National Wooden Pallet & Container Association; Natural Products Association; NC Chamber; Nebraska Chamber of Commerce & Industry; Nebraska Retail Federation; Nevada Housing Coalition; Nevada Manufacturers Association; New Hampshire Retail Association; New Jersey Business and Industry Association; New Jersey Retail Merchants Association; New Mexico Business Coalition; New York Housing Conference; New York State Association for Affordable Housing; New York State Council of Churches; Niskanen Center; North American Association of Food Equipment Manufacturers (NAFEM); North American Die Casting Association; North American Millers' Association; North Carolina Housing Coalition; North Carolina Manufacturers Alliance; North Carolina Retail Merchants Association; North Dakota Coalition for Affordable Housing; North Dakota Petroleum Marketers Association; North Dakota Propane Gas Association; North Dakota Retail Association; Northeast PA Manufacturers & Employers Association; Ohio Association of Child Care Providers; Ohio Cast Metals Association; Ohio Council of Retail Merchants; Ohio Housing Council; One Voice for Manufacturing; Orange County Chamber of Commerce; Oregon Business & Industry; Palmetto Promise; Peanut and Tree Nut Processors Association (PTNPA); Pennsylvania Developers’ Council; Pennsylvania Foundry Association; Pennsylvania Manufacturers' Association; Pennsylvania Retailers Association; Personal Care Products Council; Plastics Industry Association (PLASTICS); Plumbing Manufacturers International; PMMI The Association for Packaging and Processing Technologies; Pool and Hot Tub Alliance; Portland Cement Association; Power & Communication Contractors Association; Precision Machined Products Association; Precision Metalforming Association; Princeton University - Robert P. George, McCormick Professor of Jurisprudence; PRINTING United Alliance; Professional Services Council; Public Housing Authorities Directors Association (PHADA); Puerto Rico Manufacturers Association; Rail Security Alliance; Railway Supply Institute; Raising Illinois Prenatal-to-Three Coalition; Real Estate Board of New York; Recreational Off-Highway Vehicle Association; Regional Plan Association; Resonant Cavity; Retail Association of Maine; Retail Association of Nevada; Retail Council of New York State; Retail Merchants of Hawaii; Retailers Association of Massachusetts; Rhode Island Center for Freedom and Prosperity; Rhode Island Manufacturers Association; R Street Institute; Rural Housing Coalition of New York; Save the Children; S Corporation Association; Secular Pro-Life; SEMI; Semiconductor Industry Association; Sheet Metal and AC Contractors National Association; Silicon Valley Leadership Group; Small Business and Entrepreneurship Council; Small Business Technology Council; Small Software Business Alliance; Smart Growth America; Society of Chemical Manufacturers & Affiliates (SOCMA); Society of Glass and Ceramic Decorated Products; South Carolina Chamber of Commerce; Specialty Equipment Market Association (SEMA); Springfield Area Chamber of Commerce; Start Early; State Chamber of Oklahoma; Steel Manufacturers Association; Stewards of Affordable Housing for the Future; Students for Life Action; Susan B. Anthony Pro-Life America; Tax Foundation; Taxpayers Protection Alliance; TechNet; Technology & Manufacturing Association; Technology Councils of North America (TECNA); Telecommunications Industry Association (TIA); Tennessee Chamber and Manufacturers Association; Tennessee Developers Council; Texas Affiliation of Affordable Housing Providers (TAAHP); Texas Association of Business; Texas Association of Manufacturers; Texas Farm Bureau; Texas Retailers Association; Textile Care Allied Trades Association; The Aluminum Association; The Automotive Service Association (ASA); The Bull Moose Project; The Business Council of New York State, Inc.; The Business Council of Westchester; The Chamber, Leading Business in Cabarrus; The Council for Responsible Nutrition; The Educare Learning Network; The Eric Metaxas Show and Socrates in the City; The Fertilizer Institute; The Global Health & Fitness Association; The Hardwood Federation; The National Electrical Manufacturers Association (NEMA); The Ohio Manufacturers' Association; The Real Estate Roundtable; The ScottsMiracle-Gro Company; The Supportive Housing Network of New York; Travel Technology Association; Truck and Engine Manufacturers Association; Truck Renting and Leasing Association; Truck Trailer Manufacturers Association; Tulsa Regional Chamber; Ultra Machining Company; United States Footwear Manufacturers Association; United States Hispanic Chamber of Commerce; United Way Worldwide; U.S. Chamber of Commerce; USTelecom - The Broadband Association; Utah Manufacturers Association; Valve Manufacturers Association; Viante Foundation; Vinyl Institute; Virginia Chamber of Commerce; Virginia Manufacturers Association; Volunteers of America; Washington Low Income Housing Alliance; Washington Retail Association; West Virginia Manufacturers Association; Window & Door Manufacturers Association; Wisconsin Cast Metals Association; Wisconsin Manufacturers & Commerce; WSB; Young Voice; Zero to Three; 60 Plus Association.