Industry Applauds “One Big Beautiful Bill” for Boosting Highway Investment and Business Certainty

The final passage of the “One Big Beautiful Bill” (OBBBA) marked a major legislative win for the asphalt pavement, equipment, and aggregates industries, drawing praise from multiple national trade associations for its long-awaited tax reforms and renewed commitment to surface transportation investment.

On behalf of its 1,100+ members, the National Asphalt Pavement Association (NAPA) celebrated the bill’s provisions designed to enhance economic certainty for small and medium businesses and secure long-term funding for U.S. infrastructure.

NAPA noted that the legislative outcome followed months of strategic engagement, including direct advocacy by over 140 member companies who met with lawmakers to discuss policies such as Section 199A reform, bonus depreciation for heavy equipment, R&D tax credits, and estate tax modifications. According to NAPA, these measures are essential to the success of the largely family-run businesses that build and maintain U.S. highways.

In addition to tax reforms, the bill included an historic House-led effort to address the solvency of the Highway Trust Fund (HTF) by introducing new revenue streams from electric and hybrid vehicles. Although the Senate version stripped this provision, Elam emphasized the importance of the move: “Though it was stripped from the Senate version, this effort by the House was a welcome and long-overdue effort to address the HTF’s user-fee shortfall. We simply can’t allow the HTF to continue teetering on financial insolvency as we head into a critical highway reauthorization deadline next fall.”

“NAPA will continue engaging policymakers to ensure the long-term economic security of our surface transportation network,” said NAPA President & CEO Audrey Copeland, PhD, PE, “because this system is critical to American prosperity – moving people and commerce smoothly, efficiently, and safely.”

Associated Equipment Distributors (AED) echoed that sentiment, focusing on the bill’s permanence in key tax provisions. “Certainty is paramount for all businesses, and this is exactly what One Big Beautiful Bill provides equipment dealers, manufacturers, and our customers,” said AED President & CEO Brian P. McGuire.

McGuire pointed to permanent 100 percent bonus depreciation, the 199A pass-through deduction, increased estate tax exemption amounts, and higher Sec. 179 levels as major wins for AED members. “Soon after the Tax Cuts and Jobs Act was signed into law, AED was reminding lawmakers about the temporary nature of the law’s key provisions and the need for permanency. The tenacity paid off in a significant victory for the association.”

Similarly, the National Stone, Sand & Gravel Association (NSSGA) praised the bill for securing long-term certainty and economic momentum. “NSSGA applauds the passage of the One Big Beautiful Bill Act (OBBBA), which builds upon the positive outcomes of the Tax Cuts and Jobs Act by investing in policies that promote growth, support workers and benefit small businesses,” said NSSGA Interim CEO Michele Stanley.

Stanley cited the permanence of bonus depreciation, protections for percentage depletion, and small business tax deductions as essential provisions for aggregates operators to invest in capital improvements and job creation. “The OBBBA will provide certainty for aggregates operators to make necessary capital investments, create jobs and drive economic growth.”