#OneBigBeautifulBill

NSSGA appreciates that 'The One, Big, Beautiful Bill' includes aggregates industry priorities, such as bonus depreciation, the Research and Development Tax Credit, small business deductions, keeping the corporate tax rate at the status quo and protecting percentage depletion and estate taxes.

The One Big Beautiful Bill Act (OBBBA; OBBB; BBB), or the Big Beautiful Bill, is a budget reconciliation law passed by the 119th United States Congress containing tax and spending policies that form the core of President Donald Trump's second-term agenda. The bill was signed into law by President Trump on July 4, 2025.