Sheet metal & Air Conditioning Contractors’ National Association


  • Letters & Testimony SMACNA, Others Encourage House to Support Tax Credits for Multiple Energy Technologies

    In a letter this week to Speaker Ryan, Minority Leader Pelosi, House Ways and Means Committee Chairman Brady and Ranking Member Levin, SMACNA, as a member of the Alliance for Industrial Efficiency (AIE), expressed its appreciation of the House's commitment to improving tax incentives to advance the development of clean energy in the U.S. The AIE looks forward to working with the House to provide long-term extensions for the technologies that were not included in the omnibus and tax legislation that passed this week. The tax agreement extends and gradually ramps down the production tax credit (PTC) for wind as ...


  • Issue Briefs Repeal/Reform of the Estate Tax

    SMACNA supports permanent repeal or major reform of the estate tax favorable to intergenerational business transfers.


  • Issue Briefs Misclassification of Workers

    SMACNA supports legislation that clarifies and tightens the current Internal Revenue Service process of determining the use of independent contractors and the independent contractor classification. SMACNA also opposes any legislation that protects unscrupulous employers who knowingly misclassify their workers or expands the definition of “independent contractor.” SMACNA urges Congress to support The Independent Contractor Proper Classification Act / The Taxpayer Responsibility, Accountability and Consistency Act when introduced in the 111th Congress.


  • Issue Briefs Repeal of 3% Witholding on Government Contracts

    SMACNA supports repeal of Section 511 of the Tax Reconciliation Act (P.L. 109-222) requiring government to withhold 3% on all government payments for products and services effective 2012. To achieve that goal SMACNA supports language in the House passed version of the American Recovery and Reinvestment Act, HR 1 to repeal the 3% withholding requirement. The Senate passed version delays 3% withholding implementation one additional year.


  • Issue Briefs Leasehold Improvement Depreciation

    SMACNA supports (S.1361/H.R 2014) amending the internal revenue code to make permanent a shortened depreciable recovery period for all improvements to leasehold properties, including HVAC equipment, to 15 years.


Hill Watch


Stay Informed. Stay Active. Visit SMACNA’s e-Advocacy website!

You can make a difference on industry issues by contacting your Senators and Representatives through SMACNA’s e-Advocacy website to ensure they know what issues matter to you.  Find your Congressional Representatives and send them messages on this easy-to-use site.

Sign Up For E-News

Log in and sign up for e-news from SMACNA. Available to both members and non-members.

Subscribe Now