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Federal, state, and legal priorities in 2019

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Tax Relief’s FutureOwners see benefits of cuts and work to make them permanentPAGE 20

1NFIB.COM

Your Voice in ActionDear NFIB member,

Great things are happening in the economy, and you’ve played a critical role in making them a reality.

NFIB is the voice of small business, and that means we are your voice—in your statehouse, in Washington, D.C., and in the courts. At NFIB, our members tell us what to think, not the other way around. The victories we’ve seen this year speak to the strength of our voice.

Those small-business-friendly tax cuts you may have noticed when filing this year didn’t just happen by accident.

As we’ll discuss in this Small Business Voice magazine, initial versions of the tax bill neglected small business entirely. Thanks to the grass-roots strength of the NFIB membership and a lot of hard work, Congress and the president listened. But more needs to be done to keep key provisions from expiring in 2026.

On the pages that follow, we’ll also look at the states where entre-preneurs are flourishing and where they’re struggling. Each state’s policy choices matter, impacting the cost of starting a business, how much workers are compensated, the tax burden, and so on. This is why NFIB tirelessly fights for you in all 50 state capitals.

NFIB represents the trailblazers who embrace risks to serve their customers. These pages celebrate their contributions to a vibrant economy and show how their NFIB membership makes a difference.

In addition to this magazine, there are other ways to stay informed. If you haven’t tried it yet, be sure to download the NFIB Engage app from the app store on your iPhone or Android device. With it, you can get in touch with elected officials and cast your state and federal member ballots to shape NFIB’s direction.

NFIB’s one-member, one-vote balloting process has kept us on the right path for more than 75 years. That’s not only good for you and your business, but it also keeps the economy thriving.

So thank you for participating in the NFIB community and lending your voice to the success of small business.

Sincerely,Juanita D. Duggan, NFIB President

32 2019 SMALL BUSINESS VOICE NFIB.COM

LOOK AHEAD40 What’s Next

Find out what key issues drive small business priorities in federal and state governments, in the courts, and in NFIB’s grassroots, research, and legal efforts.

50 SaveMember benefits from

NFIB partners.

56 Exit InterviewWe asked NFIB members: What’s your greatest moment as a small business owner?

FEATURES

The Small AdvantageThese NFIB members prove that smaller size and independence come with their own power.

Standing Up for Small BusinessFrom leading their states as governors to serving in their state legislatures and the U.S. Congress, newly elected NFIB members to public office are drawing on their small business experience to work for better policies nationwide.

CONTENTS2019 Small Business

3034

UP FRONT 1 Welcome

NFIB President Juanita D. Duggan highlights how members have shaped a thriving economy.

4 Small Business SolutionsImprove your business with updates on workers’ compensation, cybersecurity, avoiding costly lawsuits, finding qualified workers, and more.

Tax Relief: Now Is the Time to Protect ItSmall business owners are seeing real results thanks to the Tax Cuts and Jobs Act. With several provisions scheduled to expire after 2025, it’s crucial to protect these reforms.

20

What Makes a State Attractive for Small Business?A look behind the curtain at the state policy choices that allow small businesses to soar—or struggle.

2616 My BusinessFrom powdered cheese to river rafting, the small business movement is full of variety.

12 ScorecardSix recent noteworthy wins for small business in courts, federal agencies, and Congress.

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All states require small businesses to provide workers’ compensation coverage in case an employee gets injured or becomes ill in the course of employment. There are limited exceptions.

Created more than a century ago, workers’ compensation was designed to help employers avoid costly lawsuits when employees were injured or became ill on the job. Workers’ compensation creates a no-fault system under which employees are eligible to receive medical care and wage replacement while they are unable to work. In return for coverage of employees and no-fault protections, employees agree not to sue their employers outside of the workers’ compensa-tion law—the “exclusive remedy” protection for employers.

“That enables employers to reduce liability and treat work-ers’ compensation as a business expense, something for which employers can plan and budget,” says Douglas Holmes, president of UWC-Strategic Services, an asso-ciation that represents business interests on workers’ compensa-tion and other public policy issues.

In most states, private insur-ers primarily handle workers’ compensation. In four states (Ohio, Washington, North Dakota,

and Wyoming), workers’ compen-sation is a state system in which the state maintains the workers’ compensation fund, sets rates, and determines awards. Some states combine the use of a state fund with private insurance carriers to assure that individuals are covered. In most states, employers may also self-insure under specific conditions approved by the state.

Workers’ compensation insur-ance covers employees for inju-ries and illnesses that occur in the course of employment and arise from employment. For example, if a warehouse employee breaks his arm while moving merchandise, workers’ compensation would cover his medical treatment. In cases where employees miss work over a number of days due to the on-the job injury or illness, employees also receive payments that cover a portion of lost wages. Policies also cover death and survivor benefits.

However, non-work-related injuries and illnesses should not be compensated under the workers’ compensation law. For example, if an employee sprains her ankle playing basketball at home, her medical care would not be compensated under that law.

If your business operates in more than one state, it’s important

to understand the laws in each state. “There are heavy penalties if you do not meet the requirements of the workers’ compensation law,” Holmes says. A careful review of the state workers’ compensation law will keep you from the potential of an extremely expensive audit, fines, criminal penalties, and the potential that you may be ordered to cease business operations for noncompliance.

To help keep premiums affordable for business owners, Holmes recommends researching exactly what state law requires as minimum coverage. “If it is a state where you can choose private insurance, look for the best deal you can find from a reputable company to provide you with a policy that fits your needs,” Holmes says. Online tools can help you compare prices. Also, in many states, business owners can get a lower rate if they demonstrate that they meet certain safety standards. How can you evaluate whether an insurer is reputable? Check with the state insurance regulatory agency or the agency administering workers’ compensation.

For more information on your state’s workers’ compensation laws, visit NFIB.com/WorkersComp for a state-by-state comparison.

SMALL BUSINESS

SOLUTIONS Learn about tax changes, common legal issues, affordable health insurance, and finding qualified workers for your small business.

What Small Business Owners Need to Know About Workers’ Compensation

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From understanding what workers’ comp covers to operating in multiple states, here are a few things to consider as you search for the best insurance policy.


1 Keep Up With TaxesKeep an accurate and detailed record of tax-

related documents, transac-tions, and business receipts to avoid issues with the IRS and state taxing authorities.

2 Hire Smart and Manage Wisely Before you bring some-

one on board, do your due dili-gence. Conduct a background check, avoid discriminatory questions during an interview, and fill out an I-9 form to avoid trouble.

While onboarding employ-ees, explain your company’s policies. Have a plan in place for tackling management like poor performance or employee termination.

3 Understand Wage Requirements and State Laws

Become familiar with wage and hour laws, including overtime requirements. From knowing your state’s

hourly minimum wage rate to understanding whether your employees are exempt or nonexempt workers, under-standing how to properly classify and what to pay your employees can help you avoid costly lawsuits.

4 Carefully ContractAvoid misidentifying independent contrac-

tors by requiring documenta-tion confirming that they are independent workers, such as a license, business card, and insurance. Put your work agreement in writing so that it is legally recognizable.

5 Be Proactive According to NFIB’s Small Business Legal

Center, the complexities of the Americans with Disabilities Act often go unchecked by small business owners until it’s too late. Rather than waiting until your business is issued a demand letter from an attor-ney, speak with an ADA expert to prevent violations.

For more in-depth informa-tion on these strategies and five more ways to stay out of court, visit NFIB.com/Legal.

5 Ways to Keep Your Business Out of CourtDon’t wait until it’s too late. Learn how to avoid costly lawsuits.

Data breaches reported on the news are usually large, household name companies experiencing breaches that expose millions of customers’ information. But the threat to small businesses is more serious than you might expect: More than 1 in 5 businesses reported being the target of a cyberattack, and

Is My Business Big Enough to Worry About Cybersecurity?When it comes to keeping your business secure, better safe than sorry is the best strategy.

SMALL BUSINESS SOLUTIONS

can figure out who is the CFO and the name of the accounting person. They can pretend to be the CFO of this company—maybe by getting access to their email account or by spoofing (imperson-ating their identity) via email—and send the accounting person an email like: “I need you to transfer $40,000 to this account.” The accounting person transfers the money, and it’s immediately gone.

Finally, there’s cyber extortion. Through hidden ransomware links, a criminal organization or a hacker will encrypt a company’s or an individual’s data files and gain access. They will demand a ransom for them to be decrypted. If you don’t pay the ransom, you might not be able to access data or they might destroy it.

How can small businesses protect their data and online systems?Use cloud providers. In general, the cloud is more secure than having your files on your hard drive. If you don’t have an in-house IT expert, consider outsourcing your IT maintenance to a company that knows the best preventive measures to protect your small business.

Encrypt your data. If the data is compromised, but it’s encrypted, it’s less likely to be usable. Training your employees on digital best practices or how to spot suspi-cious activity is probably the most important thing that a company can do. Finally, have a data breach plan so you know how to respond to an attack. And get cyber liability insurance, which comes with a breach response team.

For more information on cyber insurance, see the member benefits section on p. 50.

The bottom line: No matter how small your business is, you’re big enough to be concerned about cybersecurity.

approximately 1 in 10 reported being a target in the last 12 months, according to the Better Business Bureau’s 2017 State of Cybersecurity study.

A breach can cost a small business time and money in lost customers, lost data, and downed systems. Cybersecu-rity expert Dillon Behr of Risk

Facing a lawsuit can cost small businesses significant time and money. Here are five key points to help keep your company out of court.

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What are the biggest cybersecurity risks that small businesses face?One of the biggest risks is data protection—the ability to protect records like health information or your clients’ credit card or other personal information. Hackers and criminal organizations are constantly trying to get a hold of this information, and losing it can make you liable to your customers.

Then there’s funds transfer fraud or cyber deception. Imagine a small accounting firm that’s on Facebook and LinkedIn. A hacker

9NFIB.COM 8 2019 SMALL BUSINESS VOICE

Finding Flexible Health Insurance

Whether you’re purchasing health insurance for yourself or for your employees, finding affordable health insurance can be challenging. NFIB members have ranked the cost of health insurance as a top problem for more than 30 years.

Options for finding insurance plans include contacting the insurance companies directly, working with an insurance broker, hiring a professional employer organization to manage your plan, or joining a private health exchange with other businesses.

Options under the Affordable Care Act (ACA) will often not be the cheapest ones, says NFIB member Todd Page, senior vice president of sales at JLBG Health, which offers plans through the NFIB Health Insurance Exchange. “If you’re really a mom-and-pop shop, you may find non-ACA prod-ucts to be attractive options,” Page says. “Some of those can be 60 to 70 percent less. Non-ACA plans


What You Need to Know About Selling Across State Lines

facing the prospect of having to collect sales tax from customers in many different jurisdictions.”

More than 30 states and Washington, D.C., now have laws that require out-of-state sellers to collect sales tax. A few more states will join the ranks this year and more are expected to follow. But five states—New Hampshire, Delaware, Montana, Oregon, and Alaska—don’t collect sales tax at all.

Not every state is following South Dakota’s parameters, but most are. As always, it’s important to check the laws in your state and for any state where you are making sales. This is crucial, because once you make enough sales into any given state, you may need to begin collecting and remitting sales tax. And the thresholds may differ from one jurisdiction to the next.

Wake also suggests finding soft-ware that will help you collect sales tax from multiple states. Some can even handle submitting sales tax payments and forms for you.

If you think your business might be affected, talk to a tax attorney or a CPA, or hire a consultant.

sales tax if they have 200 transac-tions or collect $100,000 in sales from that state in a calendar year.

“This was a complicated case because it really pitted the interests of the online retailers against more traditional busi-nesses, which is why NFIB stayed neutral. But the Supreme Court concluded that the rules prevent-ing states from imposing regu-latory burdens on online shops were really unfair to the brick-and-mortar companies,” says Luke Wake, Senior Staff Attorney at NFIB’s Legal Center.

Naturally, the Wayfair decision raised questions among small business owners who sell online, Wake says. “They’re suddenly

For decades, selling online was relatively simple. If you didn’t have an employee or a brick-and-mortar facility (like a warehouse) in the state where you made the sale, you didn’t collect sales tax. That changed in June 2018 with the U.S. Supreme Court’s South Dakota v. Wayfair Inc. decision. Overturning a 1992 precedent, the new ruling decided that states can require out-of-state companies to collect sales tax from their customers in that state—even if they don’t have a physical presence there.

In the wake of the Wayfair deci-sion, most states have followed South Dakota’s lead in requiring businesses to collect and remit

Then-South Dakota Attorney General Marty Jackley speaks

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Luke Wake, Senior Staff Attorney at NFIB’s Legal Center, explains how the U.S. Supreme Court’s Wayfair decision affects small business and what owners can do to comply with the ruling.

tend to have stronger medical networks than ACA plans.”

Page notes these plans are not for everyone, since they may not cover medical services related to preexisting conditions and do not tend to completely address the minimum essential coverage under the ACA. “But for about 70 percent of the population, they seem to be a good fit,” Page says.

On the group health insurance side, one option is a high deduct-ible health plan, which incentivizes employees to shop for low-cost healthcare services. If your busi-ness doesn’t fall under the ACA’s employer mandate that requires you to purchase group health insurance for employees, you could consider offering limited medical plans, Page says. These plans offer basic coverage capped at certain amounts, but they don’t cap out-of-pocket expenses.

For more traditional plans, consider an HMO or PPO. The HMO premiums are usually much lower than PPOs. To figure out which one makes more financial sense, think about whether your doctor or hospital is in network and the size of the copays and deductibles.

Find additional information about health insurance options available to you and your employees on p. 53.

Learn about health insurance options for your small business.

“If you’re really a mom-and-pop shop, you may find non-ACA

products to be attractive options.”

—NFIB member Todd Page


What Is Your Small Business Doing to Find Qualified Workers?

Tax Relief: Myths Versus Facts


Finding the right talent takes time and consideration.

In the April 2019 Small Business Economic Trends report, 38 percent of all owners reported job openings they could not fill. But some small businesses are successfully attracting qualified talent despite the tight labor market. Here are a few ways NFIB member Jason Dozier of IR Staffing in Zephyrhills, Florida, handles finding qualified employ-ees—from before the application process to making an official offer.

Selling Your Business The first challenge is getting qualified candidates to apply, and attracting them to your job posting is the first hurdle. One way to hook potential candidates is to make your posting stand out online. The job posting is your first chance to make an impression. “Treat your company description like an elevator pitch,” says Dozier. He recommends crafting the job description carefully instead of just throwing something together. Making this description unique

doesn’t have to be difficult. For example, Dozier makes sure to mention that he’s hiring for a family business. Putting extra time into writing the description will help attract qualified talent that’s a match for your business.

Considering the Competition Once you’ve decided you’re hiring, research what your competitors are offering. Work-ers know that competition for good talent is fierce, and you can be sure that they will do their own comparisons. “Make sure to look at average pay for the position you’re hiring for,” says Dozier. “If you’re not paying competitively, you’re already behind. You’re not going to get top-scale talent in this industry.”

Of course, there are other factors besides compensation that can sway candidates in your direction. Think about what makes your company a great place to work, especially if it’s something unique. For

many small businesses, that’s a good working environment. The culture of a business is getting increasingly easier for potential employees to research, thanks to the rise of sites like Glassdoor, which includes company reviews by current and former workers. “All things equal moneywise, it really comes down to work environment,” Dozier says. He emphasizes creating a culture where employees feel valued and necessary. “People want to feel like they’re adding some-thing,” he says.

Setting Realistic ExpectationsDozier also suggests having an honest conversation during the hiring process about what it means to work for a small busi-ness. Underlining the differences between a corporate job and your small business can help set expec-tations before the offer is made, so both you and the candidate are on the same page. Workers who have only had experience in corporate jobs might be pleas-antly surprised. “We say, ‘This isn’t a corporate job; we do need you every day, but we understand needing to take time for family or whatever comes up,’” he says. “As a smaller business, we can absorb that, but lots of people who have only worked in a corporate envi-ronment aren’t used to it.”

Finally, even businesses that aren’t hiring should keep up to date on benefits and compen-sation to maximize the chances that employees will stick around long term. “I think that any time we have low unemployment like this, people are putting their resumes out there. If you don’t have anything to retain your employees right now, then I would say you’re at risk of losing talent,” Dozier says. Finding qual-ified workers can be a challenge and costs time and money, so be sure to take care of the employ-ees you already have as well as the ones to come.

With 2018 marking the first year of the tax law, there are various misconceptions and myths surrounding what the TCJA does and doesn’t do. Here are some tax myths, debunked, and the facts about how the tax law helps small business owners.

Myth: Tax relief benefits major corporations, not small businesses.Fact: The majority of small businesses benefit from the tax law. When the first draft of the bill didn’t do enough to support small business, NFIB and its members did not support it. So NFIB and its members worked with Congress to add the Small Business Deduction to the final version of the bill. This allows small businesses organized as pass-throughs (S corporations, LLCs, sole proprietorships, or partnerships) to deduct 20 percent from their net business income up to $157,500 individual or $315,000 joint for tax year 2018. The Joint Committee on Taxation estimates 95.1 percent of small business owners who will claim the Small Business Deduc-tion will be under the thresholds.

Myth: The Small Business Deduction is complex.Fact: The Small Business Deduction is simple. If your net taxable income is under the $157,500 individual or $315,000 joint thresholds, you can take the full 20 percent deduction. Businesses over the thresholds can still qualify for the deduction; however, additional consider-ations come into play. For the 2018 tax filing season, see how much you can save using line 9 on the 1040 tax form.

Myth: Tax relief benefits only a select group of people.Fact: The law contains provisions that help people across the board. In addition to the Small Business Deduction, business owners and their employees benefit from lower individual tax rates, changes to the alternative minimum tax (AMT), and an expanded child tax credit. NFIB members report that their new tax savings allow them to invest more in their busi-nesses, hire more employees, and increase employee compensation.

Myth: The tax law doesn’t help households in high-tax states because it limits deduc-tions on state and local taxes.Fact: The benefits of the law—including the Small Business Deduction and lower individual tax rates—apply no matter where you live. The tax law includes many provisions to help offset limits on deducting state and local taxes. Before the TCJA was enacted, millions of households were ensnared in the AMT, and they were unable to deduct state and local taxes. Now, thanks to the TCJA, far fewer American families will be subject to the AMT. As a result, they will be allowed to deduct up to $10,000 for state and local taxes. Consult with your tax adviser to learn more about how the TCJA affects your business.

Advocate for Permanent Tax ReliefNFIB is working to make tax relief permanent. Absent congressional action, tax relief for small business owners is set to expire at the end of 2025. Visit NFIB’s tax relief hub to learn more at NFIB.com/Taxes and to write to members of Congress.

Small businesses and U.S. workers are seeing real relief thanks to the Tax Cuts and Jobs Act (TCJA).

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SCORECARD Six recent noteworthy wins for small business in courts, federal agencies, and Congress.

Janus v. American Federation of State, County, and Municipal Employees Council 31 This U.S. Supreme Court ruling found compulsory public employee union fees unconstitutional.

1Mayo v. Wisconsin Injured Patients and Families Compensation FundThe Wisconsin Supreme Court upheld a cap on medical malpractice awards.2Federal Trade Commission v. LabMDA federal court ruled the Federal Trade Commission (FTC) can’t require businesses to follow the FTC’s preferred data security practices.3Department of Labor Persuader Rule Repeal of this rule preserves business owners’ First Amendment rights.4Small Business DeductionThe Small Business Deduction in the Tax Cuts and Jobs Act means big savings for pass-through businesses organized as S corporations, LLCs, sole proprietorships, or partnerships.

5H.R.216/S.1149 The introduction of H.R.216/S.1149, the Main Street Tax Certainty Act, would make the Small Business Deduction permanent.6

1 Janus v. American Federation of State,

County, and Municipal Employees Council 31This case dealt with whether state law can require public employees to financially support, through mandatory union dues, public employee unions that they do not agree with. NFIB filed an amicus brief in support of Janus, arguing that these compulsory union fees are unconstitutional. The U.S. Supreme Court agreed, ruling in June 2018 that the law cannot compel individuals to support views they find objectionable. This not only underscores the First Amend-ment rights of public employees, but it also helps level the playing field for small businesses. Prior to this ruling, public employee unions were able to grow in influence and power because of their guaran-teed stream of revenue, and they wielded this influence to advocate for policies that are harmful to small businesses.

2 Mayo v. Wisconsin Injured Patients and Families

Compensation Fund In a 5-2 decision, the Wisconsin Supreme Court ruled in June 2018 that a cap on noneconomic damages in medical malpractice awards that was enacted in 1986 is constitutional. In doing so, the court overruled a Milwaukee County Circuit Court judge, a state appellate court, and a 2005 state Supreme Court decision. The decision is expected to preserve Wisconsin’s balanced medical liability system, prevent medical costs from ballooning out of control, and continue to attract physicians to the state.AL

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Supporters of employees’ right to opt out of joining a union await a decision on the Janus case outside of the U.S. Supreme Court.


3 Federal Trade Commission v. LabMD

When the company LabMD was hacked, the Federal Trade Commission (FTC) brought an action against it, citing that it had failed to maintain proper data security measures. However, not only had no one been harmed in the security breach, but the FTC also has never issued a regula-tion dictating what measures a business should or should not implement to comply with proper data security standards. NFIB filed an amicus brief in the case, arguing that it’s unfair to expect businesses to comply with a constantly evolving and unartic-ulated regulatory standard. The 11th U.S. Circuit Court of Appeals seemed to embrace this perspec-tive, as it ruled in June 2018 that the FTC does not have the authority to require businesses to implement its preferred data security practices.

SCORECARD

4 U.S. Department of Labor Rescinds

2016 Persuader RuleIn 2016, the U.S. Department of Labor (DOL) issued a new interpretation of the persuader rule, which required business owners to publicly report to the DOL any communication they had with outside consultants or legal counsel about employee relations or union organizing. Before this, business owners were only required to report direct communications between outside counsel and employees. This meant that small busi-nesses—which often do not have the resources to employ in-house lawyers or compliance officers—were put at a disad-vantage in terms of dealing with union elections and employee relations. However, NFIB filed a lawsuit against the DOL, arguing that this new rule violated the First Amendment’s guarantee of freedom of speech and right of association. The DOL decided to rescind the rule in July 2018.

6 Introduction of H.R.216/S.1149

If lawmakers don’t act, the Small Business Deduction implemented by the TCJA will expire after 2025. This would not only eliminate an important portion of the tax reform bill, but also it would undercut small businesses’ ability to thrive by creating long-term uncertainty and making it difficult to plan. However, H.R.216/S.1149, the bipartisan Main Street Tax Certainty Act introduced in Janu-ary 2019 by Reps. Jason Smith and Henry Cuellar, would make this deduction permanent .

5 Small Business Deduction Regulations Finalized

While the creation of the Small Business Deduction in the Tax Cuts and Jobs Act (TCJA) of 2017 was one of the biggest triumphs of the relief law, the final regula-tions on this measure, released by the IRS in January 2019, provide even more certainty for small businesses. This new guidance makes it clear that the majority of small businesses will benefit from the full 20 percent deduction. Until Dec. 31, 2025, pass-through businesses—those organized as an S corporation, LLC, sole proprietorship, or part-nership—are eligible for a 20 percent deduction on qualified business income up to $157,500 for individual filers and $315,000 for joint filers. (These thresholds apply to tax year 2018 and are indexed for inflation in future years.) The tax savings created by this deduction have helped small business owners boost the U.S. economy by reinvesting in their companies, expanding opera-tions, and hiring new workers.

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Members of Congress and NFIB hold a news conference to explain how tax relief would benefit small businesses.

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16 2019 SMALL BUSINESS VOICE 17NFIB.COM

A look at the depth and breadth of NFIB members’ companies.MY BUSINESS

NFIB member Mike Gilmartin examines the equipment that creates the powdered cheese used in food products.

Commercial Creamery Co.The next time you lick powdered cheese off your fingers after polishing off a bag of cheddar popcorn, think of the Commer-cial Creamery Co. Along with powdered cheese, the Spokane, Washington, company makes cream and cheese sauces used for pasta night or party dip.

The Commercial Creamery Co. is 111 years old, and it has been family run since the 1940s when Mike Gilmartin’s grandfather bought the company. Today, the business is more complicated with more rules and regulations on the food industry. But the business has transformed from its days as a traditional cream-ery to the people who put the powdered cheese in your mac and cheese mix.

Gilmartin considers himself a steward of the business. “It’s not my business to do anything I want with it,” he says. “It’s my business to develop it, build it, and turn it over to the next generation.”TO

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MY BUSINESS

CanyoneersSometimes the call of adventure can’t be denied.

In 1978, a 31-year-old woman named Joy Iris, vice president and branch manager of Coldwell Banker Escrow in Beverly Hills, California, booked a seven-day whitewater rafting trip down the Colorado River. She sparked a connection with Gaylord Staveley, the owner of the company, who was on the trip. On the third day of the trip, Staveley told her he was going to marry her. A month later, the declaration came true.

Fast-forward 40 years, and the Staveleys are still partners in life and business as owners of the Canyoneers, the longest-running commercial river tour company on the Colorado River through

18 2019 SMALL BUSINESS VOICE

NFIB member Joy Iris Staveley operates the longest-running

commercial river tour company on the Colorado River through

the Grand Canyon.

Rock Point Oyster Co.Dave Steele is the third-gener-ation owner of the Rock Point Oyster Co. in Quilcene, Washing-ton. And now, with his children and grandchildren, there are fourth and fifth generations in the mix too. The company is a whole-sale distributor that sells shellfish to nationwide distributors.

As Steele nears retirement age, his mind often turns to the future. He started managing the business full time in 2013 and ramped up shellfish farming production 600 percent to keep the busi-ness strong in the future. With a booming economy, it’s been tough to keep employees long term, especially since the business changes with the tides—literally. “During the winter, the tides are at night,” he says. “If we get new employees that start that time of year, they often think they’re rugged until they’re working in the middle of a storm in the dark with a headlamp.”

Regulations are tougher, too, but technology helps keep the company profitable. “Working with high-quality food product in a natural environment is very rewarding,” Steele says. “Having a business operate successfully is also very rewarding.”

the Grand Canyon—family owned and operated since 1938. The early days of the business, based in Flagstaff, Arizona, were tough. Each winter the Staveleys took out a bridge loan to make it through another season. The couple worked seven days a week, 15 hours a day. Little by little, as river rafting grew more popular, they raised their rates and were able to get out of debt and buy new equip-ment. But despite better times, sometimes Joy Iris Staveley thinks nostalgically of those lean times.

“When you’re young and suffer-ing, you’re growing the business, you’re improving it,” she says. “When you’re a small business owner, that is part of the fun—to make something from nothing and create a wonderful experi-ence that people truly love.”

NFIB member Dave Steele ramped up shellfish farming

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NFIB member Lana K. Pol says the Small Business Deduction

allowed her to give her employees a raise.

Tax Relief: Now Is the Time to Protect ItSmall business owners are seeing real results thanks to the Tax Cuts and Jobs Act. With several provisions scheduled to expire after 2025, it’s crucial to protect these reforms. KA

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With the enactment of the Tax Cuts and Jobs Act (TCJA) in December

2017, NFIB and our members got closer to reaching a goal we had been working toward for decades. Congress finally made tax relief a priority, and NFIB’s efforts ensured that small business owners bene-fited from the new law.

Along the way, NFIB used every available avenue to advocate for tax relief. When the initial version of the bill left out millions of small business owners, NFIB made sure small business wouldn’t be left behind. We worked exten-sively with congressional lead-ership and key representatives and senators to ensure small businesses received long-over-due tax relief. NFIB members wrote, called, visited lawmakers, and provided testimony before Congress to share how tax savings would help them grow their businesses.

“This law provides substantial tax relief for the majority of small business owners,” says Kevin Kuhlman, NFIB Senior Director of Federal Government Rela-tions. “It’s an acknowledgment that small business owners, who employ nearly half the private sector workforce and produce

nearly half of the country’s GDP, needed tax relief.”

Early Signs of StrengthOne of the best wins from the tax law was the creation of the Small Business Deduction in the final version of the law, or Section 199A. The Small Business Deduction allows companies that are orga-nized as pass-throughs—an S corporation, LLC, sole proprietor-ship, or partnership—to deduct up to 20 percent on their share of the business’ income up to $315,000 in 2018 for those filing jointly. Small business owners whose taxable income exceeds the threshold still qualify for the deduction (subject to some limitations).

More than 90 percent of small businesses are organized as pass-throughs, according to the Tax Foundation. The new deduc-tion benefits the majority of NFIB members. In NFIB’s 2018 tax survey, 84 percent of respondents say the deduction is important.

The TCJA helps small busi-nesses in other ways as well. The law lowers individual rates, lowers the top corporate tax rate to 21 percent, doubles the federal estate tax exemption, doubles Section 179 expensing, signifi-cantly increases the alternative minimum tax thresholds, and

How Small Business Owners Plan to Use Their Tax SavingsBusiness owners who expect to pay less in taxes plan to invest in these goals:

47% increase business investments

44% increase employee compensation

40% pay down debt obligations

32% retain funds as higher earnings available to support growth

27% hire an additional employee

SOURCE: NFIB SMALL BUSINESS INTRODUCTION TO THE TAX CUTS AND JOBS ACT: PART I

20262017 20192018

Tax Bill Timeline

Nov. 2, 2017 H.R.1 is introduced in the House of Representatives. NFIB comes out as the only major business group that doesn’t support the bill because it leaves too many small businesses behind.

Nov. 9, 2017 The House introduces an amendment to address NFIB’s concerns. The tax bill clears the House Ways and Means panel with NFIB’s support.

Dec. 2, 2017 The Senate passes its tax bill that includes the Small Business Deduction. NFIB’s repeated engagement with Senate leadership ensured small businesses would be able to receive tax relief.

Dec. 19-20, 2017 The House and Senate pass final versions of the bill.

Dec. 22, 2017 President Donald Trump signs the TCJA into law.

Jan. 1, 2018 Most tax changes in the bill go into effect.

Jan. 18, 2019 IRS issues final regulations implementing the Small Business Deduction.

Jan. 1, 2026 The Small Business Deduction, along with other wins from the TCJA, will expire. Congress must act to make these important small business provisions permanent.

repeals the individual mandate penalty for people who did not purchase health insurance.

After President Donald Trump signed the bill into law, NFIB members immediately began to see the benefits of a better economic climate and higher business confidence. According to the NFIB survey, 87 percent of small business owners say the law will have a positive effect on the general economy, and 75 percent believe it will help their businesses. The NFIB Small Business Optimism Index has remained historically high since enactment of the TCJA.

Last year, U.S. businesses reported record levels of job openings, business investment, and employee compensation increases. “This tax relief helps contribute to a vibrant economy that is fueling small business optimism,” Kuhlman says. “Small business owners will further real-ize the benefits as they go through the tax filing season for 2018.”

Member Success StoriesNFIB member Lana K. Pol owns four businesses in Pella, Iowa: Mowbility Sales & Service LLC; G.I. Warehouse Corp.; Creative Inspirations LLC; and Geetings Inc., a sub-S corporation and diversified

Kevin Kuhlman, NFIB Senior Director of Federal

Government Relations

company that primarily operates in trucking. The small business deduction allowed her to give her 54 employees an immediate raise. “That was huge for us,” Pol says.

In addition to the immediate raise, Pol discovered that the increased expensing thresholds incentivized Geetings to invest $1 million in new trucks last year.

Perhaps even more important was the boost in confidence that Pol saw in her customers. “We’re seeing people feeling much more positive, going out and spending money, and that’s helped the

trucking industry in bringing our rates up,” she says.

With customers spending more, Pol was able to build a new ware-house for Geetings’ distribution operations. Pol says the facility is starting to fill up with merchandise from companies that had previ-ously held back on inventory.

David Cranston Jr., president of Cranston Material Handling Equipment Corp. in McKees Rocks, Pennsylvania, also used the tax savings to invest in his business. “My optimism that the economy has a real opportunity to

Sept. 28, 2018The House passes Tax Reform 2.0, which would make tax relief permanent. However, the Senate did not consider Tax Reform 2.0 before Congress adjourned.

Jan. 3, 2019 H.R.216, the Main Street Tax Certainty Act, is introduced in the House.

April 11, 2019 S.1149, the Main Street Tax Certainty Act, is introduced in the Senate.

2016

2016NFIB pushes for small businesses to be treated fairly in any tax bill during the 2016 presidential campaigns.


“These savings will allow me, and the millions of other American small businesses like mine, to be in a better position to take advan-tage of opportunities to grow or improve our operations,” he says.

Making Tax Relief PermanentChallenges lie ahead in preserving the tax relief changes. Several of these important provisions, includ-ing the Small Business Deduction, are scheduled to expire after 2025. Congress must act to make tax relief permanent for small business owners. NFIB is continually sharing with Congress the importance of this tax relief to small business owners and the urgency to make this relief permanent.

Holly Wade, NFIB’s Director of Research and Policy Analysis, testi-fied before the House Committee on Energy and Commerce last year, explaining that the poten-tial expiration of parts of the law creates “looming uncertainties” for small business owners.

“The frustration level associated with tax-related costs and compli-ance is immense,” Wade said in her testimony. “The new tax law will help ease some of these problems for most small businesses.”

On the same day that Wade spoke to members of Congress,

Advocate for Permanent Tax Relief NowThere’s an easy way for small business owners to show lawmakers what tax relief means to them. Check line 9 on your federal Form 1040 that you filed this year to see the savings the new Small Business Deduction has provided.

Then, tell your represen-tatives exactly how these savings have helped you improve your business—whether it was increasing employee compensation, hiring workers, or expand-ing your operations at NFIB.com/Taxes.

Top 5 Tax Relief Wins

1Small Business DeductionBusinesses organized as

pass-throughs (S corpora-tions, LLCs, sole proprietor-ships, and partnerships) can deduct 20 percent of qualified business income.

2 Individual Tax RatesThe law reduces indi-

vidual tax rates and expands income thresholds.

3Corporate TaxationThe corporate tax

rates are consolidated to one flat rate of 21 percent. The corporate alternative minimum tax is repealed.

4Estate TaxThe exemption threshold doubled to

$11.2 million for individuals and $22.4 million for couples.

5Healthcare Individual Mandate Penalty Repeal

People who choose not to purchase health insurance no longer have to pay a federal penalty as of Jan. 1, 2019.

more than 300 NFIB members visited Capitol Hill to explain how tax relief has helped their busi-nesses and to urge lawmakers to permanently extend the small business provisions of the TCJA.

NFIB is continuing its education and advocacy efforts with lawmak-ers. Due to NFIB’s efforts, the House of Representatives passed legislation last year to make the expiring tax provisions perma-nent. In January, U.S. Reps. Jason Smith, R-Mo., and Henry Cuellar, D-Texas, sponsored bipartisan legislation to make the Small Busi-ness Deduction permanent. In April 2019, U.S. Sen. Steve Daines, R-MT, introduced the Main Street Tax Certainty Act, a companion to the bipartisan House legisla-tion. It’s critical for small business owners to stay involved in press-ing Congress for permanent relief.

“The most important things small business owners can do to protect tax relief are to understand the benefits of the law, share their stories, and advocate for permanence,” says Courtney Titus Brooks, NFIB’s Manager of Federal Government Relations.

After years of advocating for meaningful reform, small business deserves the certainty that perma-nent relief provides.

keep improving has dramatically increased,” he told the Senate Finance Committee in April 2018.

Cranston’s business, an S corpo-ration with seven full-time and two part-time employees, sells equip-ment to manufacturers to help them store and lift their products.

The Small Business Deduction allows Cranston to keep an extra $1,200 to $1,500 per quarter in working capital, or about $5,000 to $10,000 a year. With these savings, he’s decided to expand into a new product line, which involves buying equipment, investing in training, and building a new website.

Above: NFIB member Lana Pol says customers are more willing to make purchases thanks to tax relief. Right: NFIB member David Cranston Jr., left, speaks with U.S. Sen. Pat Toomey at a Senate Finance Committee hearing.

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For NFIB member Erin Calvo-Bacci, navigating Massachu-setts’ endless array of regulations and ever-growing busi-ness costs has been a constant challenge and frustration. From 2003 to 2015, Calvo-Bacci ran the brick-and-mortar shop The Chocolate Truffle before selling the business and restructuring the manufacturing division, Bacci Choc-

olate Design, into CB Stuffer, a wholesale and online-only company.Her first experience with the state’s non-business-friendly policies

had to do with the requirement that commercial businesses use copper or non-PVC pipes for plumbing, despite the fact that residen-tial properties didn’t face the same restriction.

“Massachusetts has a list of health regulations, and it is up to the local health inspectors to enforce them,” Calvo-Bacci says. “The reality is some policies are enforced and some aren’t. Having had three

While specific results may vary, each study focuses on the same questions: Which states are flourishing, and which are floun-dering? And, in turn, what are the factors that make a state—and its businesses—thrive or not?

When comparing state policies, one thing is clear: When small and independent businesses have the freedom to reinvest in their busi-nesses, expand their operations, hire more people, and create new jobs, their state economy thrives.

When Policies Help Businesses ThriveStates that foster a positive business environment tend to remove barriers for growth: The tax burden is low, and the regula-tory burden is light.

Indiana is a great example of a state that’s good for business now. But it was only 15 years ago that the Hoosier state was consis-tently ranked in the middle or back of the pack, says NFIB State Director Barbara Quandt.

In 2005, Gov. Mitch Daniels, along with partners in the General Assembly, kick-started the Indiana comeback by tackling initiatives that improved the state’s infra-structure, lowered costs for taxpay-ers and business owners, boosted the state’s business-friendliness, and revitalized the economy. The initiatives included:• An executive order eliminating

collective bargaining for state employees.

• “Major Moves,” a 10-year trans-portation plan to improve and expand Indiana’s highway infra-structure by, in part, leasing the Indiana Toll Road without incurring new state debt or taxpayer cost increases.

• Reducing the number of state employees by 18 percent.

• Implementing a sales and use tax exemption on research and

What Makes a State Attractive for Small Business?A look behind the curtain at the state policy choices that allow small businesses to soar—or struggle.

Vice President Mike Pence is given a tour of the Frame

USA facility, an NFIB member business, in Springdale, Ohio. Pence visited Ohio to discuss healthcare and other issues

during a listening session with small business owners.

different businesses in different communities, I was frustrated with what one inspector would choose to enforce or ignore. It wasn’t streamlined, it was frus-trating, and it always came back to money.”

Across the country, small busi-ness owners like Calvo-Bacci are faced with state policy decisions that either help or harm their live-lihood, and that of their employ-ees. In some states, lawmakers have implemented policies that support small businesses, while others have gone the route of more taxes, labor mandates, and regulations.

Each year, a wide array of publi-cations and organizations—from Forbes and CNBC to WalletHub to the Tax Foundation and the American Legislative Exchange Council—release analyses and rankings of which states are performing well and are best for business. Some of the metrics studied include:• Tax climate (including individ-

ual, corporate, sales, property, and unemployment insurance tax rates and systems).

• State minimum wage.• Workers’ compensation costs.• Right-to-work status.• Regulatory climate.• Infrastructure.• Access to capital.• Quality of life.SH

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development equipment.• Sweeping property tax reform.• “Buy Indiana,” an executive

order directing state agencies to invest in and support Indiana firms for government contracts.

• Right-to-work legislation.

Following Daniels’ lead, then-Gov. Mike Pence introduced a slew of tax cuts and regulatory relief, says Quandt. This included a 5 percent income tax cut—the largest such cut in state history—a 42 percent corporate income tax decrease, elimination of the inheritance tax and the business personal prop-erty tax, a moratorium on new regulations, and implementation of a new process for reviewing and removing unnecessary exist-ing rules and regulations.

Additionally, Indiana paid off its unemployment loan from the federal government, which erad-icated the costly Federal Unem-ployment Tax Act penalty and saved employers $327 million. Indiana is one of only a few states with a triple-A credit rating and a budget surplus, Quandt says.

“I contend that one of the reasons Indiana has been so successful in its transforma-tion is that we have many small business owners serving in the General Assembly,” Quandt says. “Nearly half the legislators in the House and Senate are small business owners. They under-stand what it is to be responsible for a payroll and to create jobs. Since most of the net new jobs are created by small business, it only makes sense that having the job creators serve in the citizen legislature helps make Indiana an economic success story.”

Like Indiana, Texas is consis-tently ranked one of the best states for business. In fact, in 2018, it was ranked among the top three states in the WalletHub, Forbes, and CNBC lists.

Despite the high marks, NFIB State Director Annie Spilman notes that the state’s property tax on businesses is high, and the franchise tax is onerous for employers. While it’s not perfect, Texas has largely fostered an environment where small businesses can succeed. Addi-tionally, Texas’ unemployment rate of 3.7 percent is at a historic low—below the current national average of 4.0 percent.

“Texas is a good state for small business because of our low regu-latory environment, free-market landscape, and no state income tax,” Spilman says. “Keeping Califor-nia-style policies out of Texas has leveled the playing field and made Texas a great business-friendly state with a thriving economy. I would also say that our state agencies here are very responsive in general, and legislators have kept them at bay by making sure they streamline their processes and aren’t heavy-handed in the rulemaking process.”

Mixed Results Lead to UncertaintyIn many states, policymakers engage in a constant tug of war between pro-business and anti-business measures. This is especially true when different parties hold power in separate branches of state government. After all, all it takes is one bad mandate to hinder business growth.

In such states, a mixed bag of policy measures leaves small business owners with uncer-tainty. That makes it challenging to plan for the future: Small business owners need certainty to make decisions that grow and expand their companies.

Take Maryland, for example. On one hand, Gov. Larry Hogan is a proven champion of small businesses. In fact, he received endorsement from the NFIB in

Maryland Political Action Commit-tee for his excellent record of supporting small businesses by reducing taxes, tolls, and fees as well as eliminating and streamlin-ing hundreds of regulations.

On the other hand, state legislators have managed to push through some policies that have been detrimental to small business owners, including minimum wage increases and mandated paid sick leave. Beginning in January 2015 and ending in July 2018, the state minimum wage rose gradually from $7.25 to $10.10 per hour, but state legislators didn’t stop there. They later passed an additional minimum wage hike, gradually increasing the minimum wage to $15 by 2025.

In January 2018, the Maryland General Assembly overrode Hogan’s veto of House Bill 1 to implement mandated paid leave. The bill became effective just 30 days later, and all Maryland employers with 15 or more work-ers who work at least 12 hours per week are now required to allow those workers to take up to five days of paid leave each year for sickness or family crises.

NFIB member Larry Stottle-myer, CEO of Adventure Park USA in Monrovia, Maryland, says he wouldn’t describe Maryland as a business-friendly state. In partic-ular, he says, the minimum wage increases have impacted him the most, and notes that at least with unions, employers can negotiate salaries. In this case, he and many other business owners have no control over what they pay their workers.

Stottlemyer is also frustrated with recent restrictions from the Maryland Lottery and Gaming Control Commission. “We now have to deal with the Gaming Commission concerning our arcade games,” Stottlemyer says. “They tell us we can’t put prizes

over $35 in our redemption games. This is having the state tell us what we are able to spend for prizes. It’s getting to the point where state and local govern-ment wants to tell you how to run your private business.”

When Bad Policies Become Business BarriersStates that earn consistently low marks in state rankings studies tend to place more restrictions on small business in the form of higher taxes, complex regu-lations, and labor policies that inhibit growth.

Look at Massachusetts: The minimum wage rate is currently $12 per hour and will jump to $15 per hour by 2023.

Mandated paid leave? The Massachusetts Family Medical Leave Act is one of the most generous laws of its kind in the country—12 weeks of paid leave to care for a sick family member or newborn, 20 weeks of paid leave for an employee’s own serious health condition, and 26 weeks of paid leave if the health condition resulted from active duty.

Taxes? Lawmakers have pursued a “millionaire’s tax”—an additional 4 percent surtax on incomes over $1 million—which would hit pass-through businesses

especially hard. Employers have to pay per-employee penalties to fund the ballooning MassHealth budget. The list goes on.

By far the biggest cost to Calvo-Bacci of CB Stuffer has been skyrocketing labor costs as a result of minimum wage increases. “As minimum wage continued to go up, all of my costs went up,” she says. “However, we tried keeping our product costs the same with just incremental increases. We can’t do that anymore.”

Calvo-Bacci has had to adjust by moving the business online, developing collaborations with other companies, and launch-ing a fundraising component wherein schools and nonprofits make money through the sale of her products.

“Small businesses have a huge challenge starting here because of the high costs,” she says.

Four states, four different busi-ness climates, one universal small business truth: Where lawmakers remove obstacles by lowering taxes and reining in regulations, the state and its businesses pros-per. Where lawmakers pursue a litany of higher taxes and increas-ing restrictions on job creators, the state and its employers face an uphill battle to success.

“I contend that one of the reasons Indiana has been so successful in its transformation is that we have

many small business owners serving in the General Assembly. Nearly

half the legislators in the House and Senate are small business owners.”

—NFIB State Director Barbara Quandt

The Relationship Between Federal and State LawsHere’s a look at how legislative maneuvering impacts small businesses.

Advocating for small business is never as simple as responding to a single move from one entity of government. That’s why NFIB remains active both at the federal and state level, and also in the court system, advocating for top concerns from all angles.

When the federal govern-ment takes action or inaction, states often pass legislation in response or to fill a void, which can lead to mixed results for small business owners.

For example, minimum wage has been a topic of policy discussion for some time, but no federal action has taken place since July 2009. Instead, activity has taken place in the states. In 2019, a total of 27 states introduced legislation to increase the minimum wage: Alaska, Connecticut, Georgia, Hawaii, Idaho, Illinois, Indiana, Kansas, Maine, Maryland, Minnesota, Mississippi, Montana, Nevada, New Hamp-shire, New Jersey, New Mexico, North Carolina, Oklahoma, Rhode Island, South Carolina, Tennessee, Texas, Vermont, Virginia, West Virginia, and Wyoming.

Learn more about NFIB’s advocacy efforts at NFIB.com/Advocacy.

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The Small AdvantageThese NFIB members prove that smaller size and independence come with their own power.

Four years. That’s the average amount of time an employee spends in a job, according to the Bureau of Labor Statis-tics. But many small business owners have earned their employees’ loyalty for

much longer periods of time. “My inventory guy has been with me 28 of the

32 years I’ve been in business,” says Alzada Knick-erbocker, owner of The Avid Reader bookstore in Davis, California. “And all of my top employees have been with me a minimum of eight years.”

opment, finance, manufacturing, sales, and marketing.

Today, the company manufac-tures a broad portfolio of diesel parts for the automotive after-market, including turbochargers, fuel injection pumps, lift pumps, engine cylinder heads, and other performance-related parts. But the brothers haven’t strayed far from what got them started: They still provide general truck-shop services at their manufacturing headquarters.

At Fleece Performance Engi-neering, growth has been fast and furious in just the first 10 years, and Fleece is planning for its next 10 years with a new 75,000-square-foot facility in Pittsboro, Indiana, that will open in June. “A lot of our growth has been because we’re small enough to be fluid and make quick decisions and quick changes,” says Chase. “When an opportunity comes up, we can get everyone together to hash out the decision right then. We’ve got an amazing team that can really run with a concept and bring it to the market. From calculating the ROI, to designing the floor plan, to having our operations manager handle the finances, we’re able to make the reinvestment decisions very quickly.”

If You Build It, They Will StaySmall business owners point to another advantage: creating and nurturing a team that feels like it’s integral to the company’s operations.

“Employees feel like they’re part of the family, and they’re helping to build something and be part of something meaning-ful,” says Reimer.

Rather than micromanage every decision, Reimer has embraced a management style that empowers employees. The benefit is twofold: There’s less fear on his part that things are slipping through the SH

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innovate quickly, make important decisions immediately, and build meaningful relationships with customers and employees. With all that comes a deep sense of pride and purpose in building something with meaning.

“I remember the day my brother and I both quit our full-time jobs to work on our business,” says Brayden Fleece, who started Fleece Performance Engineering in 2008 with his brother Chase. “We started working out of a barn on the family farm, installing aftermarket performance parts on trucks. From the beginning, we saw opportunities to improve upon what others had developed, as well as start developing our own products. Since day one, we’ve been continually innovating and reinvesting back into the busi-ness and into our employees.”

Quick to AdaptThe Avid Reader has withstood significant tumult in the bookstore retail space over the past three decades. It not only survived the big-box bookstore boom and bust, but it’s also thriving in the Amazon era of e-books and online sales.

Knickerbocker not only attri-butes that to her deep relation-ships with customers and employ-ees but also to her ability to adapt and diversify. In 2012, Knicker-bocker expanded into a second shop a few doors down, called Avid Reader Active, which focuses on toys and games beloved by grown-ups and kids alike.

“I didn’t have any buying experi-ence for toys, but a toy store and a card shop had both closed, and I thought those were big losses for our community,” Knickerbocker says. “So I opened that store, and the toy store and bookstore work very well together.”

Business-saving moves like these can often only happen in a small and independent business,

where owners don’t need to get permission from investors or a board of directors. “Our size means we’re able to adjust on the fly,” says Jason Reimer, president of The Vineyard & Brewery at Hershey in Middletown, Pennsyl-vania. The vineyard makes its own wine and beer and also hosts events for the community.

Furthermore, small business owners are entrenched in their company. The expertise they develop spans every inch of operations and product offer-ings, allowing them to make informed business decisions in a moment’s notice. “We eat, sleep, and breathe our numbers and are constantly watching what is going on around us,” Reimer says. “It’s not like we need to wait for several layers of corporate approval or go through a lengthy bureaucratic process to make a change.”

Since 2008, Fleece Perfor-mance Engineering has grown from just Brayden and Chase to a 50-employee company with a lean-manufacturing-focused leadership team and employees who are passionate about quality, customer service, and innova-tion. There are five people on the company’s leadership team, and each of those people is intimately involved in the day-to-day oper-ations overseeing product devel-

“Employees feel like they’re part

of the family, and they’re helping to build something

and be part of something meaningful.”

—NFIB member Jason Reimer

Knickerbocker says the size of her business helps her retain employees for longer tenures. As a small business owner with six employees, she works closely with her staff, gets to know their particular strengths and passions, and supports them in building relationships with the local community that contribute to their interest in staying put.

“Customers know that our inventory guy knows their tastes and that if the book can be found anywhere in the world, he’ll find it for them,” she says.

Much has been written about the advantages of running a large organization: deep budgets, extensive staff, and dedicated research and development teams, to name a few. But small business owners know a far less-cited fact: Being small and independent has big advantages. Small business owners can


cracks as employees take more initiative. And employees are fully engaged in the vineyard’s mission and purpose: It regularly partners with nonprofits through events that help support local causes in the community.

At Fleece Performance Engi-neering, the company’s 50 employees range in age from 17 to 79. “Our business is very broad and so we naturally have a wide range of talent on our team to make everything come together,” says Brayden. “Here, we’ve grown so rapidly because we let our employees take ownership of the business and of the brand.”

Chase agrees the smaller company size allows for more highly engaged employees who fuel the growth. “When they’re fired up about the job, it absolutely means better productivity,” he says.

It helps that the Fleece founders are flexible: moving team members into new roles when they want to work on certain projects or acquire new skills, promoting from within when possible, and letting

them explore beyond a strict job description that one might encounter at a massive, multi-lay-ered organization.

Value to the CommunityAt The Avid Reader, that sense of building something together extends beyond the staff to the bookstore’s customers. “We’ve heard ‘Oh, I can get this online,’ but then we see those same customers buy local instead,” says Knickerbocker. “They’re very aware that if they don’t patronize, they’ll lose their bookstore.”

The bookstore has rolled out a rewards program, giving customers $7.50 back for every $150 they spend, to help underscore the part-nership and appreciation between local store and local customer.

“So many of the national chains are really generic, while local businesses reflect the character of the community,” she says. “We know our customers and our staff—and we’re local ourselves. That distinguishes us and provides real strength and value to the community.”

Leading by Example

82% of Americans say that small

business owners have a strong understanding of their local community.

89% of Americans report a positive view of small businesses.

91% say small businesses are important for the local economy.

More than

50% of millennials, Gen X

and baby boomers think supporting small businesses means strengthening the local economy.

Know Where You Grow

49% of Americans have a family member or

friend who works at a small business.

72% purchase goods and services from small businesses often.

SOURCE: NFIB/MORNING CONSULT RESEARCH

Americans’ Opinion of Small BusinessEntrepreneurs aren’t the only ones who see the upside of small and independent businesses. These results from a 2018 NFIB survey in partnership with Morning Consult show that most Americans agree being small has its advantages.

NFIB member Alzada Knickerbocker at The Avid Reader bookstore.

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Assemblywoman Alexis Hansen attends a hearing at the Nevada

State Legislature Building.

Standing Up for Small BusinessFrom leading their states as governors to serving in their state legislatures and the U.S. Congress, newly elected NFIB members are drawing on their small business experience to work for better policies nationwide.

NFIB MEMBERS IN OFFICE


Small business owners who serve as elected officials bring a unique perspective to the table.

Not only do they know the ins and outs of running a business, but they also have a proven record of leadership. They understand the issues that need to be prioritized because they live them day in and day out, and they know firsthand how legislation affects business and the economy.

Across the country, hundreds of NFIB members currently serve in public office at all different levels of government—in the U.S. Congress, state legislatures, and as governors.

Small and independent busi-ness owners have experienced the effect of taxes, regulations, and other policies passed by lawmakers from afar. Bringing this perspective to the local, state, and federal levels of government is a vital step in the process of imple-menting good business policy and stimulating the economy.

Here, we profile some of the NFIB members in public office who were recently elected and are standing up for small business.

Putting Business FirstNFIB member George Lang is now serving his second term in the Ohio House of Represen-tatives after being appointed in September 2017, and he has used his time in office to zero in on the state’s business climate.

“My entire laser focus for being in the state House is to make the state of Ohio the most business-friendly state in the nation,” Lang says. “With that in mind, I have launched the Busi-ness First Caucus.”

The members of this working

group believe a state cannot thrive without a strong business presence, and their mission is to promote, advance, and protect business interests by eliminating barriers for expansion and job creation. They’re focused on advancing policies and initiatives that foster business growth and entrepreneurship, based on four pillars: tax reform and simplifica-tion, regulatory reform, smaller government, and workforce development. Lang and the other caucus members have worked closely with NFIB to draft their strategy and get organized.

“We have a strong core group of legislators who understand the powerful and positive impact that small businesses have, not only in our state but in our individual communities,” he said. “I can’t imagine how anyone could go into this job without being a small business owner. As small busi-ness owners, we see the impact that legislation has on us, specif-ically the unintended conse-quences of legislation.”

Adapting in the Face of ChallengesNevada Assemblywoman Alexis Hansen was elected to office on Nov. 6, 2018. Although this is her first foray into legislative office, she says public service is in her blood.

Not only did Hansen’s great-grandfather, grandfather, and father serve in various roles in public service, but she also succeeds her husband of 38 years, Ira, in the District 32 Assem-bly seat. He left the seat to run for, and win, an open state Senate seat. This means the Hansens have experience running a busi-ness together and now are the first married couple to serve in the

state legislature at the same time in both Nevada and the U.S.

“My business background, which comes from owning and running a plumbing company for over 30 years, gives me ample experience that helps to inform my decisions and philosophy about business, government intersecting, and how well-intended policies have negative effects on small business,” she says.

Hansen and her husband own Ira Hansen and Sons Plumbing in Sparks, Nevada.

They have learned what it takes to evolve as a small busi-ness. When the economy came crashing down in 2008, they streamlined processes, eliminated

Top: Assemblywoman Alexis Hansen works in her office. Left: Rep. George Lang, center, at a campaign event during his run for the Ohio House of Representatives.

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overhead, and obtained certifica-tion for other revenue-generating services. When other businesses faced possible defaults or bank-ruptcy, they adapted and survived.

“That kind of business sense and ability to adapt and make tough decisions serves me well in my new role as a state legislator,” Hansen says.

She says her goals and priorities are to advocate for rural issues, families, education, and small busi-ness owners, many of whom are not able to make the financial sacri-fice to serve in the legislature and be a voice for other businesses.

Focusing on Regulatory Reform and Fiscal ResponsibilityU.S. Rep. Kevin Hern, who now serves Oklahoma’s 1st Congressio-nal District after getting elected in 2018, brings a lifetime of business experience to the table. From ventures in real estate and tech-nology to a McDonald’s franchise ownership, Hern has experienced the obstacles that small business owners routinely face.

“Small businesses are being crushed by government regu-lations,” he says. “Oklahoma business owners need someone in office who understands their needs and will work with them to make our local economy success-ful. That’s why I’m here.”

Hern emphasized that his top

goals and priorities for his time in office are regulatory reform and fiscal responsibility.

“The first step is cutting through the red tape,” he says. “These burdensome regulations were put in place by government leaders who have never been on the other side of their legislation. With a businessman in the White House, we’ve already seen a lift in the economy. Thanks to tax cuts and trade policies that prioritize our middle class, small businesses have the room to grow and succeed. Congress needs to build on those policies and continue to strengthen our middle class.”

As a business owner, Hern says he understands the importance of fiscal responsibility. “The federal government could use a lot more of that, and I plan to be a fierce advocate for a balanced budget as we move forward with budget talks in Congress,” he says.

Helping Small Businesses ProsperU.S. Rep. Pete Stauber, from Minnesota’s 8th Congressional District, is another new addi-

are currently holding many of them back, or even preventing many entrepreneurs from getting their businesses off the ground in the first place,” he says. “High health insurance costs are also taking a massive toll on small businesses across the country.”

Creating a Limited and Accountable GovernmentIn Tennessee, NFIB member Bill Lee was elected governor on Nov. 6, 2018. Although he stepped down from Lee Company and placed holdings in a blind trust, his experience helping build the business into a successful one will be instructive in his new role, as will his involvement in Triple L Ranch, the family farm founded by his parents in 1963.

“Small business owners know better than anyone how closely a budget must be managed and each decision handled with care,”

he said. “This was instilled early in my career and will be an import-ant part of how I plan to govern.”

As for his goals while in office, Lee plans to build on the message that he shared during the campaign: that Tennessee can be a leader in the nation when it comes to supporting business.

“As we work through the budget process, it’s important to me that we keep Tennessee a low-tax state and ensure an environment for businesses to flourish, including our small busi-nesses,” he said. “I believe in a limited, accountable government that works for Tennesseans.”

83%of Americans believe small

business concerns should be a priority

for lawmakers.

Source: NFIB/Morning Consult Research

tion to Congress. His business experience opened his eyes to the many roadblocks that prevent other small business owners from succeeding—and it motivated him to do something about that.

“My background as a small busi-ness owner is a big part of what inspired me to run for Congress, since much of what is decided here in our nation’s capital affects small business owners’ ability to create local jobs and opportuni-ties,” he says. “I believe that if small businesses on Main Street are to succeed, there needs to be more people in Congress who have signed the front of the checks, not just the back.”

Stauber plans to prioritize small business concerns in Congress by addressing the regulatory burden and the cost of healthcare—the top two problems facing small business owners, according to NFIB’s 2016 Small Businesses Prob-lems & Priorities report.

“Right now, I think that one of the best things we can do to help small businesses prosper is roll back the many burdensome and arbitrary federal regulations that

Bottom left: U.S. Rep. Kevin Hern is sworn in alongside his wife and

Paul Ryan, then-Speaker of the U.S. House of Representatives. Bottom

center: U.S. Rep. Pete Stauber greets supporters after winning Minnesota’s 8th Congressional District race. Right:

Tennessee Gov. Bill Lee delivers his first State of the State address in Nashville.

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Interested in Running for Office?Contact the NFIB political department at [email protected] for resources for small business candidates.


WHAT’S NEXT Here’s a roundup of key issues NFIB is tracking and acting upon on behalf of members this year.

As 2019 unfolds, NFIB will continue to follow these developments. For the latest information on these issues, visit NFIB.com/Advocacy, or download the NFIB Engage app.

• Association health plans (AHP): AHPs expand healthcare choices by allowing businesses in certain associations to band together, based on geography or industry, to gain access to lower-cost health plans. The Department of Labor issued a final rule in June 2018 that expanded access to AHPs by allowing self-employed workers with no other employees to participate. A federal district court overturned portions of the regulation.

Overtime Changes In March 2019, the Trump administration released a new proposed rule about the salary threshold at which employees will be exempt from earning overtime pay. NFIB and other business groups previously challenged the Obama administration’s version of the rule, which was scheduled to take effect in December 2016.

In 2017, NFIB earned a victory for small business owners when a Texas federal judge struck down the mandate. The original rule would have more than doubled the salary threshold for exempt employees. The rule would have imposed higher costs on small businesses, making it harder for them to grow their busi-nesses and create jobs. The new proposed threshold of $35,308 is lower than the Obama-era proposal, but it’s higher than the current threshold of $23,660. The expected effective date is early 2020. NFIB continues to review the proposed rule.

Making Tax Relief PermanentIn December 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act, which included a crucial provision for NFIB members: the Small Business Deduction. (See p. 20 for more information.)

In 2019, NFIB has been working

The Pulse on Federal PolicyIS

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Several key issues top the legislative and regulatory agendas for the remainder of 2019. This year, NFIB is advocating for members on the following priorities with Congress and the administration.

will continue to be enforced in 2019. However, federal agen-cies are responding to Trump’s October 2017 executive order promoting greater choice and competition in the U.S. health-care system. NFIB is following three options that could benefit small business owners:

• Short-term limited-duration insurance (STLDI): Short-term insurance coverage can be much more affordable than health insurance policies that must comply with the Afford-able Care Act’s requirements. In August 2018, the depart-ments of Health and Human Services, Labor, and Treasury issued a final rule allowing insurers to renew or extend health insurance coverage under STLDI plans for three to 12 months, and potentially up to 36 months.

• Health reimbursement arrangements (HRA): An HRA allows employers to contrib-ute to employees’ medical care on a pretax basis. A proposed rule in October 2018 would allow employers to reimburse employees for health insurance premi-ums and qualified medical expenses if the company doesn’t provide a group health insurance plan beginning in 2020. Previously, many employers could not use an HRA to reimburse employees for individual premiums. Final regulations are expected in summer 2019.

to advance lawmakers’ efforts to make the deduction permanent. The bicameral Main Street Tax Certainty Act (H.R.216/S.1149) would eliminate the expiration date for the deduction. It’s sched-uled to expire after 2025 absent further congressional action.

Expanding Healthcare OptionsThe employer mandate of the Affordable Care Act, which requires employers with 50 or more full-time or full-time-equivalent employ-ees to offer adequate and affordable health insurance,


WHAT’S NEXT: STATE ISSUES

Tracking State Legislative TrendsAs state legislatures convened in 2019, NFIB followed major issues and tracked proposals that could have increased expenses for small business owners or limited their flexibility to run their businesses.

Tax Conformity After the Tax Cuts and Jobs Act (TCJA) became law in 2017, many states adjusted their tax code to account for changes in federal deductions, which many states include before calculating taxpayers’ gross tax burden.

Gary Selvy, NFIB’s Executive Director of State Government Relations, says there have been state-level challenges in conform-ing to the TCJA since last year’s federal tax reforms. In some states, without making further cuts in tax rates, the state will see a windfall increase in tax receipts.

NFIB supports state tax

legislation that conforms to the federal tax changes so that small businesses can realize the bene-fits of lower taxes immediately.

Labor IssuesSeveral states have introduced labor policies that would harm small business.

“The strategy of pro-labor groups is to create the impression that the majority of states are passing pro-labor legislation to put pressure on Congress to pass the same pro-labor legislation at the federal level,” says Tim Goodrich, NFIB’s Executive Director of State Government Relations.

Share Your PerspectiveTell NFIB about issues that affect your small business:• Contact NFIB by visiting NFIB.com/About-NFIB/Contact.• Visit your state page at NFIB.com/Advocacy/Choose-Your-State to learn

about small business news and issues in your state and find out more ways to get involved.

• Minimum wage increases: NFIB research shows that increasing the minimum wage eliminates entry-level jobs and limits opportunity for young workers. Illinois and Maryland recently increased minimum wage to $15 an hour by 2025. (In Maryland, businesses with more than 15 employees must pay $15 per hour by 2025. Those with fewer than 15 employees will start paying $15 per hour in 2026.) New Mexico increased minimum wage to $12 by 2023. North Dakota, however, passed legislation to prohibit local units of govern-ment from passing living wage mandates.

• Paid family leave require-ments: While most employers already offer paid or unpaid time off, state and local govern-ments seek to mandate how small business owners set their policies.

This year, NFIB is tracking legislation on paid family leave in Hawaii, Colorado, Connecti-cut, Vermont, Oregon, and Texas. After an NFIB legal filing, however, a preliminary injunction is in place to halt a mandatory leave provision in Austin, Texas.

• Prohibitions on salary ques-

tions: Connecticut and Hawaii have new laws that put a ban on asking salary history ques-

tions of job applicants. These laws take effect in 2019, while a new law in Oregon becomes operative in January 2024. NFIB is opposed to measures that dictate the hiring practices of small business owners. More state legislatures are expected to expand laws on this topic.

• Predictive scheduling: State legislatures are attempting to place restrictions on schedul-ing employee work hours. In Washington state, NFIB testified against a predictive scheduling bill that would require food service, retail, and hospitality businesses with more than 100 employees worldwide to provide 14 days’ notice of their schedules. Small business owners have less flexibility when unexpected issues arise to change their staffing needs.

Medicaid Expansion Voters in several states last year approved expanding Medicaid, the joint federal-state healthcare program—but not how to pay for the expanded programs. Now, legislatures in states such as Nebraska and Idaho are sorting out where to find funding.

Rising Medicaid budgets could pose a challenge to state govern-ments, and small business owners have raised concerns that the federal government will not fulfill its commitments to pay its prom-ised Medicaid contributions.

Attendees leave the Texas capitol building after NFIB’s

2019 Texas Small Business Day at the Capitol event.


WHAT’S NEXT: LEGAL ISSUES

Legal WatchThe NFIB Small Business Legal Center is the voice for small business in the nation’s courts and the legal resource for small businesses nationwide. Among other things, the Legal Center holds federal and state agencies accountable when they try to impose rules that go beyond what the law allows. Below are key wins and legal issues NFIB is tracking.

Supreme Court WinOn Nov. 27, 2018, NFIB achieved a major victory for small business property rights with the Supreme Court decision Weyerhaeuser Company v. United States Fish and Wildlife Service.

In Louisiana, the federal agency had designated 1,544 acres of private land as critical habitat for the endangered dusky gopher frog. The frog had not lived on this land for decades.

Weyerhaeuser and three other landowners challenged the designation and wanted to develop the land for residential and commercial use. NFIB filed an amicus brief supporting the landowners in the case.

The court ruled in an 8-0 opinion that to be designated a critical habitat under the Endan-gered Species Act, the land must currently be habitat for the species. The court also held that landowners have a legal right to challenge a critical habitat desig-nation in court.

“Before this decision, environ-mental groups were able to chal-lenge whenever they didn’t like a nondesignation of critical habitat,” says Karen Harned, Executive Director of NFIB’s Small Business Legal Center. “But the business owner didn’t have the same right to say, ‘We don’t agree with this designation because we think the costs outweigh the benefits.’”

Legal Center Efforts on Deregulation

At the federal level, NFIB is advocating for small business owners on these issues:

Waters of the U.S. (WOTUS) Rule: In December 2018, the U.S. Environmental Protection Agency (EPA) and the Department of the Army released a proposed revision to the WOTUS rule definition. The new proposal for regulating inter-state waters gives small business owners more certainty about what is a federally protected water-way that requires a permit. NFIB submitted a formal comment letter to the agency generally in support of the new proposal.

Clean Power Plan: The Clean Power Plan, a 2015 rule setting very aggressive limits on carbon pollution from U.S. power plants, effectively shut down new coal plants and was set to make elec-tricity rates skyrocket. The EPA has issued a proposed new rule, and NFIB has commented on it, emphasizing the importance of

keeping electricity rates afford-able for small business owners.

At the state level, NFIB is a plain-tiff in two lawsuits on behalf of small business owners:

In Montana, NFIB is fighting an effort by the state legislature to take money out of the state workers’ compensation fund to fill budget shortfalls. Many NFIB members in the state purchase workers’ compensation insurance through that fund, and using that money for other purposes raises business owners’ costs.

In Colorado, the state Supreme Court is considering Griswold v. NFIB. The state constitution has a provision called the Taxpayer Bill of Rights (TABOR), which requires a two-thirds majority in the legislature to pass any tax increase. But Colorado has raised its business-licensing fee in recent years without a vote, using 60 percent of those fees to fund state and county elections. NFIB argues that the fee increase is a tax increase that violates TABOR.

For more updates on NFIB’s legal efforts, visit NFIB.com/LegalCenter.

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46 2019 SMALL BUSINESS VOICE 47NFIB.COM

1 Visit NFIB’s Small Business Advocacy Center, an online training resource on how to be

an advocate. Learn seven effective ways to communicate with legis-lators, amplify your voice through the media, and more at NFIB.com/Advocacy-Center.

2 Complete your member profile to provide updated information about your busi-

ness and get involved on the issues that matter most to you at Engage.NFIB.org/Account/Preferences.

3 Download the NFIB Engage app. Use it to contact your legislators,

register for NFIB events, and receive action alerts about state and federal legislation affecting small businesses. Get the app at NFIB.com/App.

4 Vote your state and federal member ballots to help direct NFIB’s

advocacy efforts by giving your perspective on important policy issues. For more information on federal ballot questions, contact Caitlin Lanzara at [email protected].

WHAT’S NEXT: GRASSROOTS

Take Action

5 Attend your annual state Small Business Day at your state capitol. Talk

directly with policymakers about your business interests and concerns. Contact your NFIB state team to learn more at NFIB.com/Advocacy/Choose-Your-State.

The Value of D.C. Fly-In EventsOur annual D.C. Fly-In events offer a unique opportunity for NFIB members to talk to members of Congress on key small business issues.

NFIB members have influenced legislation during past Fly-Ins. For example, members urged lawmakers to repeal the IRS penalty for individuals who did not purchase health insurance. A few months later, Congress revoked the penalty. NFIB members also successfully urged members of Congress at a Fly-In to make permanent a small busi-ness expensing limit of $500,000.

In 2018, hundreds of NFIB members visited the Hill to encourage lawmakers to make permanent the Small Business Deduction in the Tax Cuts and Jobs Act. The 2018 Fly-In was a Reed Award winner for “Best Lobby Day” by Campaigns & Elections magazine.

Here are eight ways you can help NFIB serve as your voice on issues that matter to you.

6 Host a legislator for a Small Business Challenge event. Legislators take

on the challenge of being a small business owner and do hands-on work at a business. Work with your NFIB state team for this opportunity at NFIB.com/SmallBusinessChallenge.

7 Use NFIB Action Alerts to communicate with elected officials. Visit NFIB’s federal

alert page to take action on pend-ing legislation that may impact your business at NFIB.com/Advocacy/Now.

8 Share your opinion with NFIB on key issues that affect your business by

completing a brief survey on taxes, healthcare, regulations, and other topics at NFIB.com/ShareYourStory.

Texas Gov. Greg Abbott delivers the keynote address at NFIB’s 2019 Small Business Day at the Capitol.


How Research Supports Advocacy

Crafting strong policy requires facts and data. Up-to-date, proprietary research helps NFIB and its members advocate effec-tively for small business owners.

NFIB’s research quantifies important business issues, showing how members may be affected by pending legislation at the federal and state levels. NFIB’s state-specific research provides data to policymakers on how proposed legislation would affect small businesses on a state level.

NFIB’s research team recently analyzed the harm that business owners and their employees would experience if Congress enacts an increase in the federal

WHAT’S NEXT: RESEARCH

minimum wage. The Raise the Wage Act, introduced in the House on Jan. 16, would more than double the federal minimum wage to $15 an hour by 2024. The current federal minimum wage is $7.25 an hour.

The bill would link future increases in the minimum wage to increases in the U.S. median hourly wage. It also would eliminate the tip credit for employees by grad-ually raising the mandatory cash wage paid to tipped workers.

In its report, Economic Effects of Enacting the Raise the Wage Act on Small Businesses and the U.S. Economy, NFIB ran an economic model that demonstrated the

bill would hurt economic output and jobs. “We estimate that if this bill were implemented, over 1.6 million U.S. jobs would be lost,” says Michael Chow, NFIB’s Lead Data Analyst and Economist.

Small businesses have a lot to lose. NFIB forecasts that businesses with fewer than 100 employees would lose nearly 700,000 jobs, about 43 percent of the total, if the bill were implemented.

The research also shows how business owners in some states would be affected. The report points out that the cost of living varies widely among states, making a federal minimum wage increase “a blunt instrument.” For example, the cost of living in Hawaii is 35 percent higher than in Mississippi, yet both would be subject to the same increase. That would particularly hurt business owners in states with a low cost of living by dramatically raising their expenses.

The federal Raise the Wage Act follows recent actions in Illinois and New Jersey to eventually raise their state minimum wage to $15 an hour. Lawmakers in other states are advancing similar proposals. NFIB will monitor this issue.

Through surveys, polls, and studies, the NFIB Research Center promotes a greater understanding of small business and the conditions that impact it.

U.S. Jobs Potentially Lost by 2029 Due to the Raise the Wage Act, by Employee Size of Firm

-100,000

-200,000

-300,000

-400,000

-500,000

-600,000

-700,000

Number of Employees

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of

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bs

Lo

st

1-4 5-9 10-19 20-99 100-499 500+

-120,207 -125,109 -140,817

-312,389

-228,674

-709,076

Source: Economic Effects of Enacting the Raise the Wage Act on Small Businesses and the U.S. Economy

Find more NFIB research at NFIB.com/Research.

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43%of jobs potentially

lost due to the Raise the Wage Act would come from businesses with

fewer than 100 employees.

Source: Economic Effects of Enacting the Raise the Wage Act on Small Businesses

and the U.S. Economy

NFIB Chief Economist Bill Dunkelberg, left,

is interviewed by The Wall Street Journal.

51NFIB.COM

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In 2018, NFIB members who switched to TSYS saved an average of $1,607. Today, more customers than ever are using credit and debit cards for payments. Choose TSYS, a payment processor you can trust.

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Improve your business image and your bottom line! With a managed UniFirst uniform and/or facility services program, NFIB members save 20-40% off rental and lease pricing. Choose from industrial garments to business casual attire to protective apparel, all with discounted em-blem services and delivery charges. NFIB members also receive free work shirt pressing, garment repairs, size ex-changes, and uniform replacements due to normal wear and tear. In addition, UniFirst Facility Service programs provide quality floorcare, restroom, and other ancillary products to help you create a safer, cleaner, healthier, and more attractive work environment—while also reducing your overall facility maintenance expense. Members also receive 25% off all UniFirst catalog purchases.

NFIB.com/unifirstpb888-988-6434

Save up to 15% on fuel management expenses by using tools to track, monitor, and control spending for your vehicles. NFIB members can also save at least 5 cents per gallon with fuel rebates through brands such as Exxon Mobil, Phillips 66®, Conoco®, 76®, Sunoco, and Circle K.

“The value was exactly what was presented, and Exxon-Mobil has bettered my expectations. We are very satisfied to be saving $200 per month with the NFIB discount program.”

—Power Component Systems Inc.

NFIB.com/wexpb855-939-2329

SAVE: MEMBER BENEFITS

NFIB.com/work-comp-texaspb


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“In our family business, there were four siblings working in my generation—the third generation. We shared a dream to spend our careers building the family business and to leave a strong, profitable company for the fourth generation to continue. Watching the two youngest in my generation retire, knowing that the company is well positioned for the future, feels like we have really accomplished something.”

—Mike Gilmartin, president,

Commercial Creamery Co.,

Spokane, Washington

“Our greatest moment was hosting a recent military benefit concert for a local combat veterans nonprofit. There were 5,000 people in attendance. We did a tribute before the headliner with the National Guard’s color guard that included the national anthem, God Bless America, and a moment of remembrance for those who made the ultimate sacrifice. All of our partners have military families, so we are deeply committed to demonstrating our appreciation for those who fought for and protect the freedoms we enjoy each day. We are truly living the American dream.”

—Jason Reimer, president, The

Vineyard & Brewery at Hershey,

Middletown, Pennsylvania

What’s Your Greatest Moment as a Small Business Owner?We asked NFIB members to share the memory that fills them with the most pride.

EXIT INTERVIEW

“After spending 26 years in corporate America, my greatest moment was when I opened my doors to ‘my office.’ My thoughts were that I was one generation away from the tomato fields that my grandmother worked in for 46 years—that this could have only happened in America. Now I would have something to give to the next generation.”

—Tim Dozier, president,

IR Staffing, Zephyrhills, Florida

tax relief’s future - nfib · of customers’ information. but the threat to small businesses is...

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