Alison Couch, a small business owner from Georgia and member of the National Federation of Independent Business (NFIB), addressed the U.S. House Committee on Ways & Means regarding the significance of making the 20% Small Business Deduction, known as Section 199A, permanent. This testimony took place during a hearing titled “Hearing on The Need to Make Permanent the Trump Tax Cuts for Working Families.”

Couch emphasized, "In my April 2023 testimony, I underscored the need for Congress to act to preserve the 20% Small Business Deduction. In that testimony, I stated that the tax burden on small businesses was already incredibly heavy and allowing this deduction to lapse when it has been in place for many years would not feel like a sunset, but like a tax increase."

During questioning by Rep. David Kustoff (TN-08), Couch explained how crucial Section 199A is for small business owners in terms of hiring employees and providing wages and benefits. She stated, "199A has provided tax relief to free up cash flow that’s been reinvested in small business by the owners."

Rep. Greg Steube (FL-17) also questioned Couch about her experiences with Section 199A's impact on small businesses she services. She responded, "My typical client earns gross revenue under $3 million a year, employs 10 or fewer employees...I have seen 199A have the greatest impact on that segment of business owners more so than any other form of tax relief in my 21 years in practice."

Couch warned about potential consequences if Section 199A were allowed to expire: "If 199A expires, it will feel like a tax increase on small business owners instead of a sunset of a tax deduction...I think that it will cost some small business owners their businesses."

For more details on her testimony and remarks during questioning sessions, interested parties can access her full statement and watch recordings online.

The NFIB has been advocating for America's small and independent businesses since its founding in 1943. The organization remains committed to supporting these enterprises across all states.