House passes small-business bills aimed at curbing regulatory burdens
On Dec. 3, the House of Representatives passed H.R. 2965, the Small Business Regulatory Reduction Act, by a vote of 223 to 190. Originally introduced by Rep. Beth Van Duyne (R-Texas), the legislation would require the Small Business Administration to ensure each year that its rules and regulations do not result in any new costs to small businesses. Specifically, the SBA would have to ensure its “small business regulatory budget,” which the bill would define as the cost to a small business resulting from an agency rulemaking, is no greater than zero for any given fiscal year. It would apply to new rules, updates to existing rules and repeals of rules. The SBA Office of Advocacy, which NRCA works with closely regarding regulatory issues, also would have to issue an annual report about the effect of other federal agencies’ rules and regulations on small businesses.
In addition, the House approved H.R. 4305, the DUMP Red Tape Act, by a vote of 269 to 146. First introduced by Rep. Tony Wied (R-Wis.), this measure would require the SBA Office of Advocacy to establish a public hotline to allow small businesses throughout the U.S. to notify the office of potentially burdensome regulations. It would codify the SBA Red Tape Hotline established earlier this year under the Trump administration, which lets small-business owners report “unfair, outdated, or unnecessarily burdensome” federal regulations directly to SBA’s advocacy office. Further, it would require the SBA to annually report to Congress about the notifications submitted to the hotline, the rules most frequently cited as burdensome, and recommendations to relevant agencies regarding ways to reduce such burdens.
H.R. 2965 and H.R. 4305 now will be referred to the Senate for further deliberation. NRCA has long supported efforts to reduce burdensome regulations and believes these bills, if enacted into law, have significant potential to help with this effort.
IRS issues guidance regarding Section 179 expensing rules
The IRS issued Internal Revenue Bulletin No. 2025-45, which contains updated information related to rules for deducting expenses under Section 179 of the tax code; Section 179 allows taxpayers to immediately expense the cost of qualifying property rather than recovering such costs over multiple years through depreciation. In 2017, NRCA succeeded in getting nonresidential roofs added as qualifying property under Section 179. Earlier this year, Congress further expanded expensing limits under Section 179 by increasing the maximum amount a business may expense to $2.5 million and increasing the phase-out threshold to $4 million. These limits are effective for properties placed in service for the 2025 calendar year. The most recent bulletin from the IRS provides updated limits for Section 179 after being indexed for inflation. For taxable years beginning in 2026, the maximum amount a business may expense under Section 179 is updated to $2.56 million and the phase-out threshold increased to $4.09 million.
More information about the benefits of full expensing for nonresidential roof improvements under Section 179 can be viewed on NRCA’s website. NRCA recommends consulting a tax professional when dealing with tax laws and regulations.
NRCA urges approval of supplemental visas for H-2B visa program
NRCA is urging the Trump administration to approve supplemental visas for the H-2B seasonal visa program for the upcoming 2026 peak season. An amendment included in the recently approved Continuing Resolution passed by Congress to end the government shutdown provides the Departments of Homeland Security and Labor with the authority to jointly issue supplemental visas above the statutory maximum of 66,000 per year if warranted by economic demand. In a letter to Secretary of Homeland Security Kristi Noem and Secretary of Labor Lori Chavez-DeRemer, NRCA and other members of the H-2B Workforce Coalition urged the administration to “promptly make available 64,716 supplemental H-2B visas for fiscal year 2026,” noting this will enable employers that use the program to “better handle their labor challenges” and provide “additional certainty regarding their workforce planning decisions in the coming months.” NRCA will continue working to maximize the effectiveness of the H-2B program to enable roofing industry employers to address their peak workforce needs.
NRCA supports extension of U.S.-Mexico-Canada Agreement
NRCA indicated support for extension of the U.S.-Mexico-Canada Agreement negotiated during President Trump’s first term, which is up for renewal and potential renegotiation in 2026. NRCA supported the USMCA in 2019 given the significant amount of trade in roofing-related products with trading partners in Canada and Mexico. As the Trump administration prepares for negotiations regarding renewal of the agreement that greatly reduced tariffs and non-tariff trade barriers on numerous products within the three countries, NRCA joined the U.S. Chamber of Commerce and other business organizations in sending a coalition letter to U.S. Trade Representative Jamieson Greer in support of the agreement. The letter noted more than 13 million U.S. jobs depend on trade with Canada and Mexico and the USMCA “remains critical to our economic future because it preserves and strengthens U.S. trade ties” with our northern and southern neighbors.
ROOFPAC needs your help to finish 2025 strong!
This giving season, we’re grateful for all members who support ROOFPAC—the only political action committee dedicated to the roofing industry—in personal and corporate donations to help support pro-business elected officials. Your contributions amplify NRCA’s work advancing pro-growth policies to protect and support your business.
We still need your help to meet our end-of-year goal. Please donate by Dec. 31 and receive ROOFPAC swag and a holiday ornament. NRCA members can contribute any amount up to $5,000 annually online.
You won’t want to miss our fundraising events at the International Roofing Expo® in Las Vegas; the live auction and reception will be held Jan. 19, 2026, from 4:30-6:30 p.m. at Zouk Nightclub, and the popular silent auction with amazing prizes will be displayed in NRCA’s booth Jan. 21, 2026, through 4 p.m. CST. You also can show your/your company’s support by donating an item to be auctioned off during these events. All proceeds support ROOFPAC’s mission of electing pro-business members of the U.S. House and Senate—winning for you!
