Sheet metal & Air Conditioning Contractors’ National Association


  • 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.