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The Big Winners in OB3

For the Main Street business community, the benefits of the One Big Beautiful Bill (OB3) are clear – the bill kept our tax rates low, made permanent the 20-percent small business deduction, and retained full deductions for the state and local taxes we pay on our pass-through business income.

Cumulatively, these provisions will save pass-through business owners more than $100 billion a year. That’s real money they can invest right now in new equipment, new workers, and higher wages.

The case for family tax relief in OB3 is just as strong. As we’ve noted, provisions benefitting middle-income families – including the

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2025-10-16T18:46:57+00:00October 16, 2025|

Webinar Recap: Delivering for Main Street

The One Big Beautiful Bill is delivering real benefits for millions of small and family-owned businesses, but how many taxpayers know they benefitted, and how should Main Street advocates best communicate those benefits?

That was the central focus of our latest webinar featuring longtime allies David Winston and Myra Miller of The Winston Group, who walked through fresh national and Georgia-specific survey results focused on the new tax bill.

Key takeaways included:

  • Taxpayers strongly support the tax bill, but only when they understand how they benefit from its provisions. Main Street advocates need to discuss the specifics of the bill and avoid

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2025-10-07T22:57:06+00:00October 7, 2025|

Tax Cuts Don’t Sell Themselves

In Washington, passing major tax legislation is hard. Convincing Americans they actually benefited from it is often even harder.

That’s the central argument David Winston – founder of the polling and research firm The Winston Group and a longtime S-Corp ally – makes in a recent Roll Call op-ed, and it rings especially true for Main Street employers. Despite the significance of the One Big Beautiful Bill (now being referred to as the “Working Families Tax Cut”), public perception hasn’t quite caught up to reality. As David notes, tax cuts don’t often get the credit they deserve, and people may

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2025-09-18T19:34:30+00:00September 18, 2025|

Horizontal Equity and Section 199A

Thanks to the OB3, Section 199A is now a permanent fixture of the Tax Code. Millions of small and family-owned businesses can now stop worrying about their taxes and refocus on growing and hiring.  It’s a good thing that means more investment and jobs on Main Street.

That doesn’t mean the debate is over, however.

A Congressional Research Service (CRS) report, for example, included a nice overview of the provision, but also made a point about horizontal equity we’ve seen previously:

The deduction may diminish horizontal tax equity in two ways. First, it taxes wage earners and pass-through business owners

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2025-08-15T13:40:54+00:00August 15, 2025|

Webinar Recap: OBBB Resonates with Voters

Earlier today, S-CORP hosted a webinar featuring David Winston and Myra Miller of The Winston Group, longtime experts in measuring voter attitudes on tax policy. The focus was the One Big Beautiful Bill and its Main Street tax provisions, which are not only good policy but also extremely popular with voters.

So how popular are these provisions?

Very. The Winston Group’s research shows broad, bipartisan support across key items in the bill. For example, Section 199A continues to enjoy strong favorability, with 60 percent of voters supporting the deduction outright, and even stronger support when they learn how it helps

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2025-07-24T21:24:44+00:00July 24, 2025|