OHI announced a major federal policy win with the permanent extension of the 20% Qualified Business Income (QBI) deduction through the passage of the Main Street Tax Certainty Act.
The legislation, supported by Sen. Steve Daines (R-MT), aims to provide lasting tax relief and reinvestment incentives for small businesses, including RV parks, campgrounds, and glamping resorts across the United States.
The provision allows eligible small business owners operating as pass-through entities—such as sole proprietorships, partnerships, or S corporations—to deduct up to 20% of their qualified business income from their taxable income.
OHI supported the legislation as part of its ongoing advocacy to strengthen financial outcomes for outdoor hospitality providers.
According to a press release, Jane Saxon, CPA and managing director at CBIZ, said the change brings clarity and confidence to park operators.
“The permanent Qualified Business Income (QBI) Deduction allows small business owners to deduct up to 20% of their qualified business income from pass-through entities like sole proprietorships, partnerships, or S corporations,” Saxon said.
“For example, if an owner earns $100,000 in qualified income, they could deduct $20,000, reducing taxable income,” Saxon added.
Saxon explained that the deduction reduces tax liability, improves cash flow, and creates “tax planning opportunities.”
“This permanent tax break puts more money in owners’ pockets, provides tax planning opportunities, boosts confidence to invest in business growth, and eliminates stress over expiring tax rules, letting owners focus on running their business,” Saxon added.
OHI also acknowledged Morgan Stanley Wealth Management for helping analyze the legislation’s potential impact in coordination with tax experts.
While the QBI deduction offers wide-ranging benefits, OHI encourages members to consult with professional tax advisors to understand specific implications for their businesses.
Beyond reducing tax burdens, the legislation expands opportunities for immediate deductions on qualifying equipment and property purchases. These deductions make it easier for operators to reinvest in infrastructure such as cabins, RV sites, and utility systems.
“These are businesses reinvesting in better guest experiences and long-term growth,” said David Basler, OHI’s chief strategy officer. “Removing uncertainty around these deductions gives owners the confidence to plan and invest with the future in mind.”
The permanent QBI deduction is part of a broader set of priorities OHI continues to advocate for at the federal level.
Current efforts include advancing the Credit Card Competition Act and the Online Accessibility Act.
At the state level, OHI is focused on legislation related to guest ejection rights, inherent risk protections, and campground-specific regulations.
OHI emphasized that member involvement was critical to this legislative outcome. Park owners and operators who engaged in grassroots advocacy, contacted lawmakers, and visited Washington played a key role in advancing the measure.
To maintain momentum, OHI urges members to stay engaged in future legislative efforts. “Be on the lookout for another grassroots campaign from OHI’s Advocacy Action Center,” the organization said.
OHI, formerly known as the National Association of RV Parks and Campgrounds (ARVC), represents more than 3,000 members in the outdoor hospitality industry.
The association provides education, networking, marketing tools, member benefits, and legislative representation at all levels of government.