The Enhanced Small Business Growth Act of 2026 aims to support domestic manufacturers by improving tax deductions related to their business income. The main goal is to encourage growth and competitiveness in the manufacturing sector by allowing these businesses to benefit from a larger tax deduction on their qualified business income. One of the key provisions of this legislation is the enhancement of the qualified business income deduction for domestic manufacturers. Specifically, it increases the deduction percentage from 20 percent to 30 percent for qualified domestic manufacturers.