2025 was historic for small businesses, highlighted by the 20 percent Small Business Deduction being made permanent and the temporary relief from complying with the Beneficial Ownership Information (BOI) reporting mandate.
Members of the National Federation of Independent Business (NFIB) are grateful for this tax certainty and regulatory relief, noting that these accomplishments provide owners across the country with more flexibility to confidently grow their small businesses — even as they continue to pressure Congress to permanently repeal the BOI mandate and destroy all data already submitted by U.S. businesses.
However, the lingering Biden-era Occupational Safety and Health Administration (OSHA) heat standard proposal is one regulation the Trump administration has not rescinded, and without action it would undo much of the relief the administration has given to small businesses. The proposed rule would create the first-ever federal heat standard, adding massive new one-size-fits-all mandates and paperwork requirements on nearly every small business, regardless of industry or whether work is performed indoors or outdoors.
The proposed federal heat standard is a solution in search of a problem. Small businesses are already taking steps to prevent incidents at their workplaces, including mitigating heat-related hazards. Some advocates for a federal heat standard are supporting the proposal under the guise that it will be flexible and reasonable. In reality, any heat standard will add new mandates and paperwork requirements on small businesses that, unlike their larger competitors, do not have compliance departments to help them navigate complex new federal regulations.
Establishing any federal heat standard, regardless of how “flexible” it might be, can in no way be construed as limiting bureaucracy or reducing compliance costs. These new mandates would introduce unprecedented regulatory requirements in the 42 states that lack their own heat standard. Moreover, there is significant concern that a federal heat standard will be rewritten and made more burdensome by a future Administration. The Trump administration should not open Pandora’s Box.
NFIB hears feedback from small business owners every day that if a federal heat standard is implemented, they would be forced to hire additional staff and increase prices to account for these new compliance costs. Others have shared how these mandates could force them to close their doors during warmer months. Dramatically increasing government involvement in everyday operations only serves as a recipe for stagnant job growth and reversal of the confidence owners are feeling due to last year’s tax certainty and regulatory relief.
Rep. Mark Messmer (R., Ind.) and Sen. Bill Cassidy (R., La.) have introduced the Heat Workforce Standards Act to prevent the Biden administration’s proposed heat standard from being finalized and prevent any future federal heat standard. This important legislation will protect tens of millions of small business owners from a massive new regulation and ensure Congress and the administration’s regulatory and tax relief actions are not effectively un-done by the compliance costs of a federal heat standard.
By themselves, American small businesses would be the third largest economy in the world, right after the United States and China’s economies. They create two thirds of new job growth and play a vital role in local economies across the country. Instead of creating new hurdles, Congress and the administration should continue to foster an environment that unleashes the small business economic engine to create more jobs, invest in their employees, and give back to their communities.
If the Trump administration wants to build on its historic year of regulatory relief, it must reject any new federal heat standard.
Dylan Rosnick is the NFIB’s Director of Federal Government Relations.
