Input Stories

As part of the NAM’s campaign to highlight the sweeping benefits of the 2025 tax law, which made permanent many crucial pro-manufacturing provisions, the NAM spoke to Rep. Carol Miller (R-WV) about her work in achieving tax certainty for manufacturers and all Americans.

Why it matters: “The Working Families Tax Cuts will deliver meaningful relief to American manufacturers, driving the development of new facilities, the creation of jobs and increased investment across the country,” said Rep. Miller.

• “The Ways and Means Supply Chain Tax Team focused on advancing pro-growth policies to fuel long-term economic prosperity,” she continued, discussing the legislative process that secured this victory for manufacturers.
• “Key provisions in the legislation—including permanent research and development expensing, full immediate expensing, a strengthened interest deduction and a 100% factory construction deduction—provide businesses with the certainty and incentives needed to plan, invest and compete globally,” she said.

The corporate rate: Rep. Miller singled out the lower corporate rate as essential to manufacturing competitiveness in the U.S., saying, “The preservation of the 21% corporate rate is critical in promoting American manufacturing because companies can invest in expanding infrastructure, purchase new equipment and increase workforce without tax liability uncertainty.”

• In addition, “The Working Families Tax Cuts compounded with bonus depreciation and immediate research expensing have proved to be effective for the industry, and we will continue to advocate for pro-growth policy that leads to new markets and more opportunities.”

Seeing the benefits: When asked about the impact of the Working Families Tax Cuts on her constituents, Rep. Miller said, “In my home district, we’ve seen these policies translate into new factories, new jobs and expanded opportunities.”

• “Companies like Conn-Weld Industries and Ferroglobe have used this tax relief to invest in their operations, grow their businesses and strengthen the local economy.”

What manufacturers should do: “NAM members should share their stories and voice their support for the Working Families Tax Cuts and communicate the real-world impact this legislation has on the country, their business and the employees and their families who benefit,” Rep. Miller urged.

• “Manufacturers are at the core of our economy and need a predictable and pro-growth tax code.”

Read the whole thing: You can find the full Q&A here.