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In a significant win for restaurants and small businesses across the country, the U.S. House of Representatives has passed the highly anticipated reconciliation bill—delivering on all of the National Restaurant Association’s top priorities.

This legislation includes a powerful slate of pro-business provisions that will directly benefit independent restaurant owners, employees, and the communities they serve:

Permanent 23% Small Business Tax Deduction
This ensures that small businesses can retain more of their hard-earned revenue, providing critical financial relief and allowing for reinvestment in staff, operations, and growth.

5-Year Extension of Key Depreciation Deductions
This allows restaurants to write off the costs of equipment and improvements more efficiently, making it easier to upgrade kitchens, dining spaces, and technology.

Family and Medical Leave Tax Credits
Supporting employees through life’s challenges is essential—and this provision helps businesses offer leave benefits without bearing the full financial burden.

Permanent Estate Tax Exemption
This protects family-owned restaurants from devastating tax hits when transitioning ownership, helping preserve multi-generational legacies in the hospitality industry.

Four-Year “No Tax on Tips” and “No Tax on Overtime”
Two major wins for restaurant employees, these measures ensure that tipped and hourly workers can keep more of their earnings, encouraging retention and boosting morale.

Boosted Childcare Support for Working Families
Affordable childcare is vital for the restaurant workforce. These expanded supports will help working parents maintain stable employment in a demanding industry.

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What’s Next?
The bill now heads to the U.S. Senate, where continued advocacy will be crucial to getting it across the finish line. If passed, this legislation would mark one of the most impactful federal policy achievements for the hospitality industry in recent memory.