How the 2025 tax law gave small businesses certainty to grow

Few jobs in America carry more risk than owning a small business.

You’re in charge of payroll, navigating regulations, managing costs, and hoping there’s something left at the end of the month. One bad month, one unexpected expense, or one policy change can make the difference between staying open and shutting the doors.

So, when Washington helps out small businesses, it’s worth pointing it out. In 2025, Congress passed the Working Families Tax Cuts — preventing the largest tax increase in history and making key small business tax provisions permanent.

Letting the 2017 tax cuts expire would have meant higher rates on small business owners and fewer resources to invest in workers and equipment. This law stopped that from happening.

If Congress had done nothing, small business owners would have seen higher tax rates and the expiration of key deductions — just as they were trying to recover from years of high inflation and rising costs.

Today, thanks to the Working Families Tax Cuts, small businesses have certainty. They can deduct investments, plan for the future, and keep more of what they earn.

Here’s what that looks like in real life.

Doug Sprankle: From tenant to owner

For 25 years, Doug Sprankle has run his supermarket in the same plaza, and Sprankle’s Neighborhood Market has become a cornerstone of the community — a local economic engine that creates jobs, supports other entrepreneurs, and keeps dollars circulating close to home.

It maintains one of the highest payrolls in the grocery industry, treats its crew like family, buys from local farms, sponsors community events, and even helps equip the local police with vital equipment.

But Sprankle’s has always leased the property it calls home.

Owning the plaza was always a goal. But rising costs and tax uncertainty made it difficult to take that leap. After the tax law made key small business deductions permanent, Doug finally had the certainty to move forward and purchase the property.

Now, instead of watching his rent climb, Doug is building something that lasts. Instead of writing rent checks, Doug is building equity — giving him more stability, more flexibility, and more room to grow. With that security, Doug can reinvest in his store, grow his workforce, and continue supporting other local businesses.

A farmer got the investment he needed

There’s also William Thiele from the Thiele Dairy Farm in Butler, Pennsylvania.

If running a small business is hard, running a small farm is even harder. Margins are razor-thin, and you’re at the mercy of the weather, markets, livestock, and rising input costs.

For years, William wanted to invest in a new grain bin, but the numbers just didn’t add up. The cash flow from a family farm rarely leaves room for major upgrades.

The Working Families Tax Cuts changed that. By allowing him to fully deduct the cost of new equipment, the law made it possible for William to build the bin his farm needed. The law restored 100% expensing — allowing William to fully deduct the cost of new equipment immediately, instead of spreading it out over years.

That means more storage capacity, less waste, and greater flexibility to bring products to market at the right time to maximize returns.

There’s much more to do

These stories show what happens when small businesses get a little more room to work. They build. They invest. They strengthen operations.

And these stories aren’t unique. Across the country, millions of small businesses are benefitting from permanent tax certainty.

But there’s still work to do. Small businesses don’t need temporary extensions or political uncertainty. They need predictable rules that allow them to plan years ahead.

Those are the kinds of policies that made a grain bin possible and turned a 25-year tenant into a property owner.

Congress should continue advancing pro-growth reforms and cutting unnecessary red tape — so entrepreneurs can focus on customers instead of compliance.

Policies like these don’t happen by accident. They happen because Americans speak up.

Share your small business story and show how tax certainty makes a difference.

https://speak4.io/lp/dc01gnzv?ts=1772487850