Manufacturers Support H.R. 1
June 30, 2025
The Honorable John Thune
Majority Leader
United States Senate
Washington, DC, 20510
The Honorable Mike Johnson
Speaker of the House
United States House of Representatives
Washington, DC 20510
Dear Leader Thune and Speaker Johnson,
Manufacturers strongly support H.R. 1. On behalf of the nation’s manufacturing industry and the 13 million people who make things in America, the undersigned businesses and associations urge Congress to act immediately to pass this historic legislation.
As the global economy has become increasingly competitive, both the Administration and Congress have been clear on their objective to ensure the United States leads the world in manufacturing. H.R. 1 delivers on that goal—and with pro-growth tax policies nearing enactment, manufacturers stand ready to continue investing in America.
Following passage of the Tax Cuts and Jobs Act, manufacturing in the United States secured the best year in job creation in more than two decades, the best wage growth in 15 years, and impressive growth in capital spending, increasing by 4.5% in 2018 and by 5.7% in 2019. Tax reform unlocked investment opportunities for manufacturers of every size, in every industry, and across every state. But this progress is at risk: nationwide, failure to extend the TCJA would mean 5.9 million lost jobs, $540 billion in lost wages, and $1 trillion in lost GDP.
H.R. 1 extends the pro-growth policies from the TCJA and builds on their success, expanding key incentives from the 2017 law while introducing new provisions that further support manufacturing investment in the United States. Whether a manufacturer is small or family-owned, a pass-through or a corporation, investing in research or capital expenditures, this bill ensures a pro-growth tax code that will enable manufacturers across the country to thrive.
- Providing Tax Certainty for Small Manufacturers. H.R. 1 permanently extends the 20% pass-through deduction and preserves the TCJA’s individual tax rates, both of which are crucial for the 96% of small manufacturing businesses organized as pass-throughs. The bill also expands and makes permanent the TCJA’s estate tax exemption, protecting family-owned manufacturers’ assets from taxation and preserving the viability of these businesses when a loved one passes away. By delivering permanence on these provisions, H.R. 1 helps ensure the continued growth of small manufacturers.
- Supporting Investment and Innovation. H.R. 1 permanently restores immediate R&D expensing, full expensing for capital equipment purchases, and a pro-growth interest deductibility standard. These incentives, which expired in 2022 and 2023, are essential to manufacturing in America—and restoring each on a permanent basis will drive manufacturing innovation, investment, and job creation.
- Bolstering American Competitiveness. H.R. 1 upholds the TCJA international tax system by making the FDII, GILTI, and BEAT regimes permanent and preserving the 21% corporate rate that anchors America’s competitiveness on the world stage. The bill also includes pro-manufacturing changes to these policies to further support U.S. competitiveness. The international provisions in H.R. 1 will support investment in the United States, while providing the certainty and predictability necessary to facilitate that investment.
- Incentivizing Growth. H.R. 1 creates a new deduction allowing companies to immediately expense the cost of new factories and improvements to existing facilities. It also expands Section 179 capital equipment expensing and increases the Section 48D advanced manufacturing investment credit, while improving the tax treatment of intangible drilling costs. These incentives will help manufacturers invest in pro-growth activities and create jobs here in the U.S.
Every aspect of the manufacturing economy, from family-owned factories to multinational enterprises, across every sector and in every state, will be better equipped to compete thanks to the pro-growth suite of tax tools that Congress now has the opportunity to enact. The global manufacturing economy is more competitive today than at any point in recent history, and this bill delivers a tax code that responds to that geopolitical and economic reality.
As manufacturers did following the tax reform’s passage in 2017, our industry is ready to deliver on the promise of economic growth, higher wages, more jobs, continued investment, and accelerated research that these policies will enable. Manufacturers are committed to building on the success of the TCJA, preventing devastating tax increases, and making America the best place in the world to make things.
On behalf of manufacturers across the country and the 13 million people who make things in America, we commend Congress for its historic work on this important legislation. Now is the time for the Senate to send this pro-manufacturing bill to the House—and the House to send it to President Trump’s desk.
Sincerely,
Signatories
National Association of Manufacturers
3M
Accusonic Voice Systems
ADCO Manufacturing
Advance Equipment Mfg. Co
AGCO
Ajax Metal Forming Solutions
Alaska Chamber
Albany International Corp
Alexandria Extrusion MidAmerica
Alexandria Industries
AlphaUSA
Altec
American Axle and Manufacturing
American Chemistry Council
American Cleaning Institute
American Composites Manufacturers Association
American Exploration & Production Council (AXPC)
American Forest & Paper Association
American Foundry Society
American Frozen Food Institute
American Iron and Steel Institute
American Mold Builders Association
American Pet Products Association
AmeriLux Family of Companies
Amsted Industries Incorporated
AMT – The Association For Manufacturing Technology
ANCO
Arkansas State Chamber of Commerce/Associated Industries of Arkansas
Arizona Manufacturers Council
Arland Tool & Mfg
Armstrong World Industries
Arrowhead Plastic Engineering, Inc.
Associated Equipment Distributors
Associated Industries of Florida
Associated Industries of Massachusetts, Inc.
Associated Industries of Missouri
Association of American Railroads
Association of Washington Business
Baker Boy, Inc
Ball Corporation
BASF
Beck Automation
Behlen Mfg. Co., Inc.
Belden Inc.
Belmont Metals Inc.
Bernier Cast Metals Inc.
Bishop-Wisecarver
BorgWarner Inc.
Brick Industry Association
Brown-Forman Corporation
Brunswick Corporation
BTE Technologies
Bulk Chemicals, Inc
BWX Technologies
C.R. Onsrud Inc.
California Manufacturers & Technology Association
Can Manufacturers Institute
Canvas GFX, Inc
Cardinal Glass Industries
Centennial Bolt, Inc.
Chart Industries, Inc.
Chevron
Chroma Color Corporation
Click Bond, Inc.
CNH
Coastal Windows
Columbus McKinnon Corporation
Composite Panel Association
Connecticut Business & Industry Association
ConocoPhillips
Constellium SE
Consumer Healthcare Products Association
Continental Heat Treating, Inc.
Continental Resources
Control Technology. Inc
Cooley Group Holdings, Inc.
Core Pipe Products, Inc.
Corning Inc.
Cottrell, Inc.
Council of Industry of Southeastern New York
Crown Equipment Corporation
Crown Holdings, Inc.
CSX Transportation
Custom Rollforming Corporation
DeGeest Corporation
DENSO International America
Devon Energy
Dietz & Watson
Distilled Spirits Council of the United States
Dover Corporation
DrinkPAK, LLC
E&E Manufacturing Co., Inc.
Eagle Elastomer Inc.
Eastman
Electrolux North America
Electronic Components Industry Association (ECIA)
Element Resources Inc
Eli Brown and Sons, Inc.
Ellwood Group Inc.
Emerson
Energy Transfer LP
Everett Industries, LLC
Evonik Corporation
Expand Energy
Forging Industry Association
Formula Boats
Fredon Corporation
GE Appliances
Gentex
Georgia Association of Manufacturers
Gilster-Mary Lee
Glier’s Meats Inc.
Graphic Media Alliance
Graymills Corporation
Greater North Dakota Chamber
GW Lisk Co. Inc.
Haltec Corporation
Heat Treating Services
Hexion Inc.
Hillenbrand
HM Manufacturing
Homecrest Outdoor Living
Household & Commercial Products Association
Humtown Products
Husco
Hyde Group, Inc
Hyster-Yale, Inc.
Idaho Association of Commerce & Industry
Illinois Manufacturers’ Association
INDA, Association of the Nonwoven Fabrics Industry
Independent Lubricant Manufacturers Association
Independent Petroleum Association of America
Indiana Manufacturers Association
Industrial Fasteners Institute
Industrial Truck Association
Infitec, Inc.
Institute of Makers of Explosives
Inter-Connect Electronics, Inc.
International Paper
International Sign Association
INX International Ink Co
Iowa Association of Business and Industry
ISSA, The Worldwide Cleaning Industry Association
Jamison Door Company
Jim Myers & Sons, Inc.
JLS Automation
Johnson & Johnson
JWBell
Kansas Chamber of Commerce
Kennametal
KENT Corporation
Kentucky Bourbon Direct
Ketchie Inc.
Kimberly-Clark Corporation
Kohler Co.
Koppers Inc.
Leggett and Platt, Inc.
Libra Industries
Lockheed Martin Corporation
M&M Quality Grinding, Inc.
MACNY – The Manufacturers Association
Madison Air
Mahindra USA Inc.
Marion Die & Fixture
Marlin Steel Wire Products LLC
Maryland Chamber of Commerce
Meat Institute
MEMA, The Vehicle Suppliers Association
Merck & Co., Inc.
Metal Treating Institute
Metals Service Center Institute
Michigan Manufacturers Association
Microboard Processing, Inc.
Micron Technology
Miles Fiberglass & Composites
Miller Wire Works, Inc.
MillerKnoll
Minnesota Chamber of Commerce
Mississippi Manufacturers Association
Montana Chamber of Commerce
National Automatic Merchandising Association (NAMA)
National Council of Textile Organizations
National Marine Manufacturers Association
National Mining Association
National Propane Gas Association
National Tooling and Machining Association
National Wooden Pallet & Container Association
Nevada Manufacturers Association
New Jersey Business & Industry Association
New Mexico Business Coalition
Next Generation Manufacturing
Niron Magnetics
Non-Ferrous Founders’ Society
North American Association of Food Equipment Manufacturers (NAFEM)
North American Die Casting Association
North American Millers’ Association
North Carolina Chamber
Northeast PA Manufacturers & Employers Association
Novelis, Inc.
NTT Data Inc
Nucor Corporation
O’Neal Industries, Inc
Oil City Iron Works, Inc.
Ovintiv
Padgett, Inc.
Pella Corporation
Pelletizer Knives, Inc.
Pennsylvania Manufacturers’ Association
Penske Corporation
Personal Care Products Council
Pfizer Inc.
Phoenix Closures
Pioneer Service Inc.
Plastic Pipe and Fittings Association
Plastics Industry Association
Plumbing Manufacturers International
Porta-King Building Systems
Precision Machined Products Association
Precision Metalforming Association
PRINTING United Alliance
Provision Ventures
Quad
Railway Supply Institute
Rally Apparel Co-Op Inc.
RCO Engineering
Recycled Materials Association
Reflective Concepts, LLC
Reinke Manufacturing Co., Inc.
Rhode Island Manufactures Association
RichardsApex, Inc
Rockwell Automation
Rosenbauer America
Rotochopper
RTX
RYAM
SABIC
Saporito Finishing Co.
Schatz Bearing Corporation
Schneider Electric
Sekai Electronics, Inc.
SigmaTron
Simmons Knife & Saw
Smithfield Foods
Snap-on Incorporated
Society of Chemical Manufacturers and Affiliates (SOCMA)
South Carolina Chamber of Commerce
Standex International
Stanford Electronics Manufacturing & Sales
Star Cutter Company
State Chamber of Oklahoma
Steel Manufacturers Association
Stellar Industries, Inc.
Stratasys
Strohwig Industries, Inc
Sukup Manufacturing Co.
Sunnyside Corporation
Superior Graphite Co
Taylor Machine Works
Technology & Manufacturing Association
Texas Association of Manufacturers
Texas Instruments
Textile Care Allied Trades Association
Textron Corp
The Bradbury Group
The Business Council of NYS, Inc.
The Carpet and Rug Institute
The Fertilizer Institute
The George Evans Corporation
The Hardwood Federation
The J.M. Smucker Co.
The Mosaic Company
The Ohio Manufacturers’ Association
The Sherwin-Williams Company
The Timken Company
The Toro Company
The Will-Burt Company
Toyota Motor North America, Inc.
Trane Technologies plc
Trinity Industries
United States Footwear Manufacturers Association (USFMA)
United States Steel Corporation
USG Corporation
Utah Manufacturers Association
Utility Global
Valve Manufacturers Association
Vantage Plastics
Vector Companies
Verizon Communications Inc.
Vermeer Corporation
Vinyl Institute USA
Wabash Corp.
Warwick Publishing Company
Wertz Werkz LLC
West Ohio Tool Co.
West Virginia Manufacturers Association
Westminster Tool, Inc.
Westside Finishing
WilliamsRDM
Window and Door Manufacturers Association
Winnebago Industries
Winton Machine Company
Wire Mesh Products
Wisconsin Aluminum Foundry
Wisconsin Manufacturers & Commerce
W. L. Gore & Associates
Wood Products Manufacturers Association (WPMA)
Woodward, Inc.
Zero Zone Inc.