• MRAA Government Relations Team Meets with White House and Congressional Leadership

WASHINGTON, March 24, 2025 – The Marine Retailers Association of the Americas (MRAA) Government Relations Team recently participated in the Small Business Legislative Council (SBLC) fly-in in Washington to discuss small business issues impacting recreational boat dealers and potential regulatory hurdles in the future.

Mike Sayre, MRAA Government Relations Director, and Chad Tokowicz, MRAA Government Relations Manager, discussed pressing issues impacting the organization and its members. Discussions centered on maintaining tax incentives that encourage investment and growth and securing long-term tax certainty for pass-through businesses. With key tax provisions set to expire at the end of 2025, the SBLC emphasized the importance of policies that provide stability and parity for small businesses, ensuring they remain competitive in an evolving economic landscape.

“The Small Business Legislative Council has been an incredible resource for MRAA and our members,” said Sayre. “The expertise and support from SBLC on complex tax and related policy issues means MRAA members are having their concerns heard at the highest levels of government.”

The MRAA joined the SBLC in 2024 to increase its focus on issues impacting small businesses like taxes and regulatory requirements. The fly-in also builds stronger relations at the White House and on Capitol Hill in advance of large-scale tax legislation currently under discussion.

“Spending time on Capitol Hill with the SBLC ensures that lawmakers and their staff are getting input from a wide variety of industries on topics which ultimately impact our members as small businesses,” said Tokowicz. “With Section 199A small business deduction and lower pass-through rates set to sunset at the end of 2025, it is a critical time to ensure MRAA is at the table as these issues are discussed.”

The following SBLC representatives were in attendance:

• Jason Blake and Chris Fasse: Petroleum Equipment Institute
• Jeff Bristol, Jeff Casey and Jim Johnson: National Electrical Manufacturers Representatives Association
• Bud DeFlaviis: National Association of Electrical Distributors
• Reed Esarove, Jason Ortega and Gabrielle Ybarra: National Wooden Pallet and Container Association
• Kelsie Lang and Matt Poe: Southeastern Lumber Manufacturers Association
• Roy Littlefield IV, Tire Industry Association
• Mike Oscar, American Subcontractors Association
• James Payne, National Electrical Contractors Association
• Tee Rowe, America’s SBDC
• Eric Snyder, Specialty Equipment Market Association
• Charlie Souhrada, North American Association of Food Equipment Manufacturers
• Rob Underwood, Energy Marketers of America
• Mike Sayre and Chad Tokowicz: MRAA

The March 2025 fly-in of the SBLC to Washington furthered these priorities by connecting with congressional offices and committee staff who have jurisdiction over the priority areas. Here is a brief meetings recap:

White House Office of Public Liaison
Members met with Karalee Geis, Senior Associate Director for the White House Office of Public Liaison. The meeting served as an introduction for the SBLC to the new administration, emphasizing the importance of maintaining an ongoing relationship with the White House. Members expressed appreciation for the administration’s decision to pause implementation of the Corporate Transparency Act (CTA) and briefly discussed key policy interests, including Section 199A and regulatory relief.

Meeting at Capitol with Majority Leader’s Office
Members met with John Crews, Policy Director for House Majority Leader Steve Scalise (R-LA), to discuss Section 199A parity if the corporate tax rate is lowered. Mr. Crews, who previously worked at the White House in the first Trump Administration, provided insights into Scalise’s tax policy priorities. Members emphasized the importance of maintaining small business tax provisions as part of any future tax package.

Senate Side Meeting with Senate Finance Majority Staff
Members met with Michael Gould, Tax Counsel and Clancy Lyles, Committee Staff for the Senate Finance Committee, chaired by Senator Mike Crapo (R-ID). The discussion focused on advancing Section 199A permanence and parity with corporate tax rates. Members recalled previous discussions with Mr. Gould during the 2023 SBLC Fly-In and reiterated the importance of ensuring tax certainty for small business owners.

Senate Side Meeting with Caroline Oakum (Sen. Daines)
Members met with Caroline Oakum, Tax Counsel for Senator Steve Daines (R-MT), a member of the SFC and the lead author of S. 213, the Main Street Tax Certainty Act, which seeks to make Section 199A permanent. The discussion emphasized the importance of maintaining 199A benefits for small businesses, particularly in the event of corporate tax rate reductions. Members referenced recent legislative efforts and highlighted the necessity of ensuring corporate tax parity for small business owners.

Senate Side Meeting with Jess Helmers (Sen. Young)
Members met with Jessica Helmers-Barker, Tax Counsel for Senator Todd Young (R-IN), a member of the SFC. The discussion focused on supporting the permanence of Section 199A and ensuring parity with corporate tax rates. Members emphasized the importance of tax certainty for small businesses and explored potential legislative paths to solidify Section 199A benefits.

Senate Side Meeting with Alex Porter (Sen. Warner)
Members met with Alex Porter, Senior Tax Counsel for Senator Mark Warner (D-VA), a senior member of the SFC. The discussion centered on extension of bonus depreciation and R&D tax credits. Members referenced a recent POLITICO article discussing Senate Democratic moderates’ openness to bipartisan tax cuts and noted that Senator Warner, along with Senator Cortez Masto, was involved in drafting a related letter. This meeting served as an initial step in building a working relationship with Senator Warner’s office on key small business tax issues.

Senate Side Meeting with Kurt Lynch (Sen. Cortez Masto)
Members met with Kurt Lynch, Senior Policy Advisor for Senator Catherine Cortez Masto (D-NV), a member of the SFC. The conversation focused on small business tax preferences. Members referenced a POLITICO article highlighting the role of Senators Warner and Cortez Masto in advocating for bipartisan tax discussions. The meeting also aimed to establish a stronger working relationship with Senator Cortez Masto’s office on tax policy affecting small businesses.

House Side Meeting with Brucie Mish (Rep. Smith)
Members met with Brucie Mish, Legislative Assistant for Representative Jason Smith (R-MO), Chairman of the House Ways & Means Committee. The discussion focused on securing permanent extension of Section 199A and broader tax policy negotiations related to the renewal of TCJA provisions. As the lead negotiator for the House on tax legislation, Rep. Smith plays a critical role in shaping tax policy outcomes. Members appreciated the opportunity to advocate for small business tax relief.

House Side Meeting with Ian McPhearson (Rep. Van Duyne)
Members met with Ian McPhearson, Legislative Assistant for Representative Beth Van Duyne (R-TX), a member of the HWMC. The conversation centered on ensuring Section 199A parity with corporate tax rates and the broader implications of tax policy for small businesses. Members emphasized the need for legislative solutions that provide long-term tax relief.

House Side Meeting with Emily Graeter (Rep. Carey)
Members met with Emily Graeter, Legislative Director for Representative Mike Carey (R-OH), a member of the HWMC. The discussion focused on securing Section 199A parity in the event of corporate tax rate reductions and ensuring continued support for small business tax relief. Members shared their perspectives on the impact of 199A and emphasized the need for long-term tax certainty.

House Side Meeting with Mike Dankler (Rep. Yakym)
Members met with Mike Dankler, Deputy Chief of Staff for Representative Rudy Yakym (R-IN), a member of the HWMC. The discussion focused on trade policy, particularly the current tariff landscape and its implications for small businesses. Mr. Dankler, recognized as one of the most knowledgeable congressional staffers on trade issues, provided insights into how trade policy fits into broader discussions on the Tax Cuts and Jobs Act (TCJA). Members appreciated the opportunity to gain perspective on legislative developments impacting international trade.

House Side Meeting with Kate LaBorde (Rep. Biggs)
Members met with Kate LaBorde, Chief of Staff for Representative Andy Biggs (R-AZ), a prominent member of the House Freedom Caucus and the author of H.R. 110, the Small Business Prosperity Act of 2025. This legislation seeks to make Section 199A permanent, increase the deduction from 20% to 43% and repeal the estate tax. Members discussed the significance of 199A for small business owners and the broader implications of Rep. Biggs’ legislation. Given Rep. Biggs’ commitment to small business tax relief, members valued the opportunity to engage with his office.

Building Stronger Relations on Capitol Hill
Since engaging Barnes & Thornburg LLP as government relations counsel in September 2023, the SBLC has prioritized strengthening its relationships on Capitol Hill in preparation for major tax legislation expected in 2025. This is SBLC’s third fly-in to Washington in the past 18 months, with a focus on advancing its core advocacy initiatives, particularly ensuring tax parity for small businesses through the preservation and enhancement of Section 199A.

SBLC’s Legislative Goals

1. Make Section 199A Permanent – Small businesses need long-term tax certainty. Section 199A was originally enacted to maintain parity between pass-through businesses and C corporations after the corporate tax rate was lowered in 2017. However, while the corporate rate cut was made permanent, 199A is set to expire in 2025. Making 199A permanent is essential to ensuring pass-through businesses are not unfairly disadvantaged and can continue to invest in growth, employees and innovation.
2. Adjust 199A if the Corporate Tax Rate is Lowered – If Congress lowers the corporate tax rate further — potentially from 21% to 15% — then the 199A deduction must be increased (e.g., from 20% to 25%-30%) to maintain parity. Without such an adjustment, pass-through businesses could face a significantly higher effective tax rate than corporations, creating distortions that push businesses toward restructuring instead of reinvesting in operations, hiring and expansion.
3. Reduce Individual Tax Rates for Pass-Through Business Owners – Since pass-through businesses are taxed at individual rates, lowering individual income tax rates would provide direct relief to millions of small business owners. This adjustment would help maintain competitiveness, allowing small businesses to operate on equal footing with corporations.
4. Permanently End the Corporate Transparency Act (CTA) for U.S. based small businesses – The CTA imposes significant compliance burdens on small businesses, requiring detailed reporting of beneficial ownership information. While well-intentioned, the law disproportionately impacts small businesses that lack the resources to navigate complex regulatory requirements. SBLC supports either repealing the CTA or significantly modifying it to reduce its administrative burden on small business owners.

Looking Ahead
The SBLC will continue working with lawmakers to advance these priorities and ensure that tax policy supports small business growth rather than creating unintended disadvantages. By securing permanence for 199A, maintaining tax parity, reducing regulatory burdens and advocating for fairer individual tax rates, SBLC is committed to protecting the interests of America’s small business community. Time spent on Capitol Hill also allowed MRAA staff to discuss the impact of tariffs on marine retailers, laying the groundwork for future conversations with key lawmakers in pursuit of relief of upcoming tariffs.

About the Marine Retailers Association of the Americas
At the Marine Retailers Association of the Americas, we believe that for the marine industry to thrive, the retail organizations that interact with the boaters in their community must thrive. With that in mind, MRAA works to create a strong and healthy boating industry by uniting those retailers, providing them with opportunities for improvement and growth and representing them with a powerful voice. For more information, visit MRAA.com or contact us at 763-315-8043.

About the Small Business Legislative Council
The Small Business Legislative Council (SBLC) is an independent, permanent coalition of trade and professional associations that share a common concern for the future of small business and privately owned business. The purpose of SBLC is twofold: First, to consolidate the strength and maximize the influence of business on Federal legislative and regulatory policy issues of importance to the entire small business community; second, to disseminate information on the impact of public policy on small business.