Pro-growth tax and trade policies are important to aggregate and industrial sand producers, along with the manufacturers and businesses that supply them. NSSGA supported new trade agreements, such as USMCA, that restored predictability to North American trade markets and limited disruptions to the construction equipment supply chain. Such trade agreements enable more efficient product delivery and reduced costs for equipment purchasers. We look forward to partnering with Congress and the Trump administration to introduce and enact additional agreements that will level the playing field for our nation, leading to stronoger economic growth and creating good-paying jobs. NSSGA supports Congressional efforts to re-establish the Executive Branch’s authority to negotiate trade agreements through “fast track” Trade Promotion Authority

• Tariffs: President Trump continues to implement global tariffs, which he has supported since the campaign. These tariffs directly affect the aggregates industry, as many parts of the country must import material from our neighboring countries and buy equipment from manufacturers utilizing global supply chains. NSSGA supports an exclusion from the tariffs for construction materials and aggregates such as stone, sand or gravel, or aggregate binding agent additives.
• IIJA Buy America Exclusion: NSSGA applauds passage of the One Big Beautiful Bill, often referred to as the Working Families Tax Cuts Act, which provides certainty for aggregates operators to make necessary capital investments, create jobs and drive economic growth. The legislation makes several key business tax provisions permanent, including bonus depreciation for eligible property acquired after January 19, 2025; domestic research expenditures; and small business deductions through qualified business income (QBI) deductions (Section 199A). Additionally, the bill maintains a higher estate and gift tax exemption, setting it at a $15 million base for single filers starting in 2026 and indexing it for inflation, while also protecting percentage depletion for land and other property when accounting for adjusted financial statement income. We look forward to continuing to work with Congress and the IRS on implementation.