# 119-hr-8755: Enhanced Small Business Growth Act of 2026

119-hr-8755, Enhanced Small Business Growth Act of 2026, is a 119th Congress bill sponsored by Rep. Miller, Carol D. [R-WV-1] (R-WV); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8755
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8755
- Congress: 119
- Title: Enhanced Small Business Growth Act of 2026
- Status: introduced
- Introduced: 2026-05-12
- Sponsor: Rep. Miller, Carol D. [R-WV-1] (R-WV)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Boosts the tax break for U.S. manufacturers.** This bill would raise the qualified business income deduction for eligible domestic manufacturers and tighten the rules that define who qualifies. - Manufacturers: Taxpayers with at least 85% of their qualified business income from a qualified domestic manufacturing trade or business could use a 30% QBI deduction rate instead of 20% and a wage-limit factor of 100% instead of 50%. - Qualification rules: A "qualified domestic manufacturing trade or business" must manufacture tangible property and have at least 20% of its cost of goods sold attributable to U.S. labor and overhead. The Secretary of the Treasury would write regulations to apply these tests. - Tax calculation and timing: The bill would change how taxable income is computed for the deduction by excluding section 68 limits and certain other deductions when determining the 199A benefit. The rules would apply to tax years beginning after Dec 31, 2025.

## Provisions PRIA read

- Bigger pass-through tax break for manufacturers: benefit, high. If enacted, passthrough owners of manufacturing businesses would be able to claim a larger section 199A deduction. The bill would raise the deduction base from 20% to 30% and raise the wage-based cap from 50% to 100%. To qualify you would need at least 85% of your qualified business income to come…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-10293: Rural Emergency Hospital Designation Improvement Act
- 119-hr-4206: CONNECT for Health Act of 2025

## Sources
- [119-hr-8755 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8755)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-10293: Rural Emergency Hospital Designation Improvement Act](https://policyrisk.com/legislation/119-hr-10293)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8755 (as of 2026-09-21).