Taxes and Budget

Business tax breaks

77 public statements from 2026 candidates · 17 related bills

§1The range of views

Why this matters: These breaks can encourage companies to invest, do research and hire, and each one also reduces how much tax the government collects.

Drafted by AI, then checked for neutral wording in a separate AI review. It describes the question and the main positions, not any candidate's view. Facts link to their sources.

Special deductions and credits that lower taxes for businesses, such as writing off research costs in the year they're paid and breaks for particular industries; the main credit for hiring certain workers covers only people hired through 2025 unless Congress renews it.1,2

  1. Expand breaks for investment, research and hiring, such as larger research credits for small businesses
  2. Keep current business tax breaks
  3. Cut back many of these breaks and use the money for lower tax rates, deficit reduction or other priorities

These options describe policies, not people. The order is not a ranking.

§2What candidates have said

Why this matters: Statements candidates made publicly, summarized in plain words with a link to where they said it. Candidates who haven't spoken publicly on this issue aren't listed.

Drafted by AI from the public sources cited. Each sentence links to its source.

Expand breaks for investment, research and hiring, such as larger research credits for small businesses (10)

  • Ritesh Tandon CA-17
    His campaign website says he would create a simpler federal tax track for small businesses and expand deductions for startups.3
  • Peter Coe Verbica CA-19
    His 25-point federal plan proposes tax incentives for bringing manufacturing back to California.4
  • Stephanie M. Vargas CA-33
    Her campaign website says she will push for tax credits for companies that build factories and production lines in the district's cities.5
  • Samantha Mota CA-37
    Her campaign website calls for expanding the small business tax deduction to 23 percent.6
  • Rasheed Nicholas Walters MA-8
    His campaign website says he will provide accelerated depreciation, investment tax credits and research and development tax credits for domestic manufacturers.7
  • Michelle Fischbach MN-7
    The record page lists co-sponsoring bills to raise the deduction cap for small businesses buying equipment and to make full, immediate expensing of new investments permanent.8
  • Hillary Herzig NJ-6
    Under infrastructure and innovation, it lists expanding R&D credits, along with apprenticeships and technology training, as a way to add jobs in the district.9
  • Da'Shone Hughey NJ-8
    The plan describes a proposed Apprenticeship Growth & Small Business Act that would enlarge federal tax credits for small businesses that run apprenticeships and offer extra incentives to employers investing in distressed communities.10
  • Joe Hathaway NJ-11
    His campaign platform says he supports expanding Opportunity Tax Credits for businesses that hire local workers, plus deductions for training employees and relief for small businesses that invest in equipment or facilities.11
  • Kevin Hern OK Senate
    His campaign website says he wrote tax cuts, since signed into law, to encourage private investment in factories and American manufacturing.12

Cut back many of these breaks and use the money for lower tax rates, deficit reduction or other priorities (15)

  • Steve G. Parsons AR-1
    His campaign website calls for cutting what it describes as $181 billion a year in corporate welfare, including grants, loans and tax breaks for businesses.13,14
  • Eileen Laubacher CO-4
    Her campaign website says that, to address the national debt, she would get rid of tax breaks for data centers, corporations and billionaires.15
  • Meredith Ryan CO-6
    Her campaign website says tax breaks for corporations and the rich should end and the money should fund universal health care.16
  • Manny Rutinel CO-8
    His campaign website says he would close tax loopholes for corporations.17
  • Mike Sell FL-4
    His campaign's platform calls for ending tax breaks for data centers and for large real estate investors, as part of redirecting about $620 billion a year in tax breaks that it says go mostly to corporations and high-income households toward deficit reduction and public programs.18
  • Kaylee Peterson ID-1
    Her campaign website says she will remove corporate tax breaks and subsidies.19
  • "Matt" Gromlich LA-4
    His campaign website says his Small Business Wage Bridge Act would repeal five specified federal tax provisions benefiting the oil and gas industry and the Section 250 deduction for certain income multinational corporations earn from intellectual property held in the United States, directing the revenue to fund the small-employer wage credit.20
  • Nadia Donya Milleron MA-1
    Her campaign website says she will work to close corporate tax loopholes and use the revenue to lower costs for working people.21,22
  • Chris Dardzinski MI-13
    His campaign website says tax loopholes and tax shelters for a small number of corporations and wealthy people should be abolished, and its '5 by 5’ proposal would eliminate all federal tax-code loopholes over five years.23,24
  • Jake Johnson MN-1
    His campaign website says he would close corporate loopholes that reward companies for outsourcing jobs and hiding profits overseas, and end the carried interest loophole.25,26
  • Shannon W. Bray NC Senate
    His campaign website supports simplifying the tax code and ending corporate handouts and special-interest loopholes.27
  • Mike Mazzei OK Governor
    His campaign website says he would eliminate unnecessary tax preferences and corporate incentives with a poor return, including special property tax breaks for green energy projects and data centers.28
  • James Talarico TX Senate
    His campaign website says he would end the carried interest tax break and roll back other tax breaks that it says let some of the largest corporations pay no federal income tax.29,30
  • Gina Hinojosa TX Governor
    Her campaign website says she would end state subsidies for corporations, and it calls for ending the tax breaks for large data centers that Texas created in 2015.31,32
  • Pat Dixon TX Governor
    His campaign website opposes the state's tax exemptions and other incentives used to attract data centers and other large companies, saying growth should pay for itself.33,34

Statements that don't match one option (52)

  • Ro Khanna CA-17
    His campaign website says he would end fossil fuel subsidies in the tax code and close loopholes such as carried interest, and supports targeted tax credits for companies that invest in American factories and hire American workers, along with tax credits for employers that take on apprentices, hire veterans or share profits with their employees.35
  • Randy Villegas CA-22
    His campaign website says small businesses need incentives and tax breaks so they can stay competitive.36
  • Jay Obernolte CA-23
    His campaign website says he fought to provide tax relief for small businesses.37
  • Sam Gallucci CA-26
    His campaign website says he supports tax relief, simpler taxes and fewer regulations for small businesses.38
  • George Whitesides CA-27
    His campaign website says he is advocating tax incentives and grants for small businesses and startups and more investment in research and development.39
  • Gil Cisneros CA-31
    His campaign website says he would eliminate tax breaks for special interests and for big corporations that send jobs overseas.40
  • Pete Aguilar CA-33
    His campaign website says he has worked with members of both parties on legislation to cut taxes and red tape for small businesses.41
  • Kat Cammack FL-3
    Her campaign website says the 2025 tax law she promoted made a key small business tax deduction permanent.42
  • Laurel Lee FL-15
    Her campaign website lists preserving the 20% small business deduction among the tax relief provisions she advocated for.43
  • Kelly Kirschner FL-16
    His campaign website says he would close tax loopholes for corporations, pay down the debt and put the savings to work for working families.44,45
  • Greg Steube FL-17
    His campaign website lists the 20 percent small business deduction now being permanent among the provisions of the One Big Beautiful Bill.46
  • Maria Elvira Salazar FL-27
    Her campaign website lists among her accomplishments co-sponsoring the Main Street Tax Certainty Act, which it says would permanently extend the 20% tax deduction for small businesses.47
  • Eliott Rodriguez FL-27
    His campaign website says he would push to give tax breaks to companies that meet certain wage standards and do not outsource jobs to other countries.48
  • Eddy Rojas FL-28
    His campaign website says he would fight to lower taxes on small businesses, cut regulations and bring jobs back to Miami.49
  • Amanda Hollowell GA-1
    Her 10 Point Affordability Agenda calls for tax credits for businesses that hire and train local workers.50
  • Rick W. Allen GA-12
    An earlier issue page still on his campaign website says he voted to cut small business taxes by 40% to help create jobs and economic growth.51
  • Jonathan Chavez GA-13
    His platform says he would press for Opportunity Zone designations in the district and expand and promote the federal paid family leave tax credit for small businesses.52
  • Ashley Hinson IA Senate
    Her campaign's affordability plan calls for defending the tax cuts for small businesses.53
  • Michael Bridgford IA-1
    His campaign website says he will vote to expand federal tax credits for Southeast Iowa small businesses that hire and train apprentices, and will support stripping federal subsidies and tax deductions from multinational corporations that close local plants to outsource production.54
  • Dave Dawson IA-4
    His campaign website says he will fight to close tax loopholes that let billion-dollar corporations pay no federal income tax.55
  • Christian Maxwell IL-1
    Her campaign website's FAQ says she would create Economic Revitalization Zones with federal tax breaks to attract businesses.56
  • Sean Casten IL-6
    His campaign website lists introducing the End Oil and Gas Tax Subsidies Act to eliminate loopholes and tax breaks that benefit the oil and gas industry.57
  • Jennifer Davis IL-8
    Her campaign website says she will help small businesses by cutting excessive taxes, streamlining regulations and opening new pathways for growth through community partnerships and smart tax incentives.58
  • Daniel Biss IL-9
    His campaign website says he will end tax breaks for multinational corporations that outsource jobs, end the carried-interest tax break, and repeal fossil fuel subsidies.59,60,61
  • Brad Schneider IL-10
    His campaign website says he consistently advocated maintaining government investment in basic and applied science and support for ongoing incentives for corporate research and development.62
  • Bill Foster IL-11
    His campaign website says tax incentives to move jobs offshore should be dismantled, and that he has strongly supported making the research and development tax credit permanent.63,64
  • Darin LaHood IL-16
    His campaign website says he championed the small business tax deduction and the research and development tax credit.65
  • Roger Marshall KS Senate
    His campaign website says he voted in 2025 to make the 2017 tax cuts permanent, naming the small-business deduction, full expensing, research expensing and the expanded child tax credit.66
  • Lauren Reinhold KS-1
    Her campaign website says the plan would reform the corporate tax code to reward companies that invest in domestic manufacturing, clean energy, research and development and worker training, while discouraging tax avoidance.67
  • Jay J Bowman KY-6
    His campaign website's tax white paper describes ending special-interest carve-outs and corporate deductions while adding a 150% deduction for domestic research and development and a 100% upfront write-off for hard assets.68
  • Tia LeBrun LA-3
    Her campaign website's Policy Plans page lists supporting tax incentives for small businesses, family farms, commercial fishermen and local entrepreneurs, and opposing tax giveaways to profitable corporations that fail to create local jobs.69
  • Nancy Wallace MD-8
    Her campaign website says all grants, funds and tax breaks should go only to small businesses and to businesses headquartered in the United States.70
  • Ben Ambrose MI-2
    His campaign website lists tax incentives and less red tape for small businesses among his priorities for making life more affordable.71
  • Ray Pooley MI-9
    His campaign website says he supports closing all the tax loopholes that corporations take advantage of.72
  • Brad Finstad MN-1
    His campaign website says he voted for the Working Families Tax Cuts to keep certain tax provisions in place, in particular the 199A small business deduction.73
  • Ilhan Omar MN-5
    Its economy page calls for repealing the tax breaks it says fossil fuel companies receive, and its environment page calls for ending those subsidies.74,75
  • Trina Swanson MN-8
    The voter concerns page says she would vote to bring back incentives for manufacturing, in particular the Advanced Manufacturing Production Credit.76
  • Bethany E Mann MO-3
    Her campaign website says companies that invest in manufacturing, particularly lean manufacturing, and manage their carbon footprint responsibly should receive tax incentives.77
  • Jason T. Smith MO-8
    His campaign website’s Meet Jason page says he has helped write and pass policies that lower the federal tax bill for farmers and small business owners who want to invest in new equipment.78
  • Mahesh (Max) Ganorkar NC-4
    His campaign website proposes that small businesses stop paying income tax on what they earn from exports.79
  • Alma S. Adams NC-12
    Her campaign website says small businesses should get tax cuts so they can create jobs.80
  • Adrian Smith NE-3
    His campaign website says the 2025 One Big Beautiful Bill, which he helped write, expands small business expensing.81
  • Robbie Mahrou NH-2
    His campaign website says the deductions and offshore arrangements that let the largest corporations pay close to no tax should be shut down, and calls for ending corporate welfare, with savings it puts at $200 billion a year by the fifth year.82
  • Zack Mullock NJ-2
    His tax plan lists lower taxes for small businesses that put money back into their workforce and local communities, ending tax breaks for companies that send jobs abroad, and targeted credits for companies that add jobs in the United States.83
  • Ramon Mora Jr. NJ-2
    It lists tax breaks for small business owners to offset start-up costs, and says members of Congress and their immediate families could not benefit from them.84
  • Teresa Leger Fernandez NM-3
    Her campaign website says she supports tax incentives for local businesses rather than aid to large out-of-state corporations.85
  • Martin Zamora NM-3
    His campaign website lists tax incentives for small business development in rural opportunity zones among its jobs priorities.86
  • Robert E Brooks Sr OK Governor
    His campaign website calls for a full review of corporate tax credits, exemptions and incentives, and for reconsidering those that do not show a return for taxpayers.87,88
  • Annie Andrews SC Senate
    Her campaign website says she would end tax breaks for the ultra-wealthy and what it calls corporate polluters, and her taxpayer pledge calls for ending the carried interest tax break and tax breaks for companies that move jobs overseas.89,90
  • Amanda Janoo VT Governor
    Her campaign website says she would shift state economic development incentives away from recruiting large corporations and toward local businesses, tying grants and tax incentives to results such as local ownership and living wages.91
  • David Crowley WI Governor
    His campaign website says he would use state incentives to favor storefront businesses in commercial corridors rather than only corporate subsidies.92
  • Rebecca Bextel WY Governor
    Her campaign website says she would suspend governor-controlled grant awards pending public review, audit economic development programs, review tax preferences that favor wind and solar projects, and refuse new subsidies for favored energy companies.93

§3Related bills

Why this matters: Bills from 2023–2026 that bear on this issue, with how Congress handled them.