In his statement made after Congress released details of its spending bill, which includes one provision to delay Employee Benefits Tax, NAM Chief Economist Chad Moutray said that "the proposed two-year delay of the 40 percent tax on employee benefits provides needed relief" for manufacturers. Moutray cited one NAM study that shows how many middle-class families and manufacturers would be hurt by said tax and urged lawmakers to "continue fighting for a full repeal of this costly measure."