The Honorable Paul Ryan
Speaker of the House
U.S. House of Representatives
Washington, DC 20515
The National Roofing Contractors Association (NRCA) supports the Tax Cuts and Jobs Act (H.R. 1). NRCA has long
supported pro-growth tax reform legislation that makes the tax code more efficient and enables roofing industry
entrepreneurs to grow their businesses and create more high paying, family-sustaining jobs.
Established in 1886, NRCA is one of the nation's oldest trade associations and the voice of professional roofing
contractors worldwide. NRCA's 3,600 member companies represent all segments of the roofing industry, including
contractors, manufacturers, distributors, consultants and other industry employers in all 50 states. NRCA members are
typically small, privately held companies, but our membership includes businesses of all sizes. During peak season, the
average member employs 45 people.
NRCA supports H.R. 1 and applauds Chairman Brady and the other members of the House Committee on Ways and Means for
their work on the Tax Cuts and Jobs Act (H.R. 1). We are especially pleased to see that the bill provides lower tax
rates for both corporations and businesses structured as pass-through entities; increases expensing of qualifying
property; repeals the death tax which has been so problematic for many family-owned businesses; repeals the alternative
minimum tax; and expands the use of the completed contract method of accounting, among other provisions.
We continue to have concerns with respect to provisions that relate to pass-through businesses. Based on our analysis
to date, it is unclear whether the bill in its current form will enable pass-through businesses to fully benefit from
the 25 percent rate for business income, as lawmakers indicate is their intent. While we recognize the need for an
enforcement mechanism to prevent abuse of the new rules, it is crucial that such provisions recognize the diversity of
pass-through businesses. NRCA looks forward to continuing to work with lawmakers to ensure that all businesses benefit
from tax reform as the legislative process continues.
Again, NRCA supports H.R. 1 and urges all members of the House to approve the bill. Thank you for your consideration of
NRCA's view on this crucial legislation.
Jim Barr, President
Barr Roofing Company, Abilene, TX
Chairman of the Board, NRCA