Congress protected small businesses in the One Big Beautiful Bill
GUEST COLUMN, Nate Roy, Small business owner in Northeast Kansas
The One Big Beautiful Bill (OBBB) has ignited a strong debate about its merits, but there is one provision that is a definite good for the American economy: the state and local tax (SALT) deduction for pass-through businesses — such as family farms, independent retailers, contractors, and service providers. While it hasn’t received as much attention — especially in rural states like Kansas, where many farms are pass-throughs — it is essential for the flourishing of small businesses across the country.


