This bill establishes the Small Business Capital Savings Account Program in the Department of Economic and Community Development to certify small businesses engaged in commercial agricultural production, commercial fishing or commercial wood harvesting eligible to claim a tax deduction for contributions made to qualifying small business capital savings accounts to be used for capital expenditures. The bill creates the tax deduction and establishes that withdrawals from the savings accounts are taxable income if not used for capital expenditures. Contributions may be made beginning January 1, 2026 but may not be made after December 31, 2029.