ALEXANDRIA, VA – The National Stone, Sand & Gravel Association’s Interim CEO Michele Stanley issued the following statement on the final passage of the One Big Beautiful Bill Act through Congress. NSSGA sent a letter to House leadership supporting the Senate’s amended version of the bill before the final vote.

 
“NSSGA applauds the passage of the One Big Beautiful Bill Act (OBBBA), which builds upon the positive outcomes of the Tax Cuts and Jobs Act by investing in policies that promote growth, support workers and benefit small businesses. NSSGA appreciates that the OBBBA 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). The OBBBA 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. The OBBBA will provide certainty for aggregates operators to make necessary capital investments, create jobs and drive economic growth.”

CONTACT: Kerry Lynch
(703) 526-1072, klynch@nssga.org