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About Save LIFO Coalition

LIFO, which stands for “last in, first out,” is an inventory accounting method used by many companies across multiple industries in the U.S. to determine both book income and tax liability. Primarily, LIFO is used to manage the cost of inflation. If inventory costs are rising, LIFO is a more accurate way of measuring financial performance and calculating tax. LIFO takes into account greater costs of replacing inventory, thereby giving a more conservative measure of the financial condition of the business and the economic income to which tax should apply.

While LIFO is currently not under any specific and immediate threat of repeal following the enactment of the Tax Cuts and Jobs Act in December 2017, the Save LIFO Coalition is committed to a long-term approach to preserve LIFO as an accredited inventory accounting method.  By not repealing LIFO and by continuing to allow businesses to use the LIFO method to value inventories, Congress and the Administration acknowledged that LIFO contributes to economic growth and job creation, consistent with the goals of tax reform. These principles will not change, and the Save LIFO Coalition will continue to work on behalf of its members to protect the ability of businesses to use the LIFO method and to prevent any restrictions or repeal of LIFO. 

Save LIFO Coalition Members
Aeronautical Repair Station Association
Alabama Grocers Association
American Apparel & Footwear Association
American Chemistry Council
American Foundry Society
American Fuel & Petrochemical Manufacturers
American Gas Association
American International Automobile Dealers Association
American Iron & Steel Institute
American Petroleum Institute
American Road & Transportation Builders Association
American Supply Association
American Veterinary Distributors Association
American Watch Association
Americans for Tax Reform
AmerisourceBergen Corp
AMT-The Association for Manufacturing Technology
Associated Equipment Distributors
Association for High Technology Distribution
Association for Hose & Accessories Distribution
Association of Equipment Manufacturers
Auto Care Association
Automobile Dealers Association of Alabama
Automobile Dealers Association of North Dakota
Brown Forman Corporation
Business Roundtable
Business Solutions Association
California Independent Grocers Association
Cardinal Health
Caterpillar Inc
Ceramic Tile Distributors Association
Connecticut Food Association
Convenience Distributors Association
Copper & Brass Fabricators Council
Copper & Brass Servicenter Association
Deep South Equipment Dealers Association
Deere & Company
East Central Ohio Food Dealers Association
Equipment Marketing & Distribution Association
Far West Equipment Dealers Association
Farm Equipment Manufacturers Association
Food Industry Alliance of New York State
Food Marketing Institute
Forging Industry Association
Gases and Welding Distributors Association
Greater Boston Chamber of Commerce
Health Industry Distributors Association
Healthcare Distribution Alliance
Heating, Airconditioning & Refrigeration Distributors International
Illinois Food Retailers Association
Independent Lubricant Manufacturers Association
Industrial Fasteners Institute
Industrial Supply Association
International Foodservice Distributors Association
International Franchise Association
International Sanitary Supply Association
International Sealing Distribution Association
International Wood Products Association
Iowa Grocers Industry Association
Iowa Nebraska Equipment Dealers Association
Jewelers of America
Kansas Food Dealers Association
Kentucky Association of Convenience Stores
Kentucky Grocers Association
Louisiana Retailers Association
Marine Retailers Association of the Americas
Maryland Retailers Association
McKesson Corporation
MDU Resources Group
Metals Service Center Institute
Mid-America Equipment Retailers Association
Midwest Equipment Dealers Association
Minnesota Grocers Association
Minnesota-South Dakota Equipment Dealers Association
Missouri Grocers Association
Missouri Retailers Association
Montana Equipment Dealers Association
Moss Adams LLP
NAMM-The International Music Products Association
National Association of Chemical Distributors
National Association of Convenience Stores
National Association of Electrical Distributors
National Association of Manufacturers
National Association of Shell Marketers
National Association of Sign Supply Distributors
National Association of Sporting Goods Wholesalers
National Association of Wholesaler-Distributors
National Automobile Dealers Association
National Beer Wholesalers Association
National Electrical Manufacturers Association
National Federation of Independent Business
National Grocers Association
National Lumber and Building Material Dealers Association
National Marine Manufacturers Association
National Paper Trade Alliance
National Roofing Contractors Association
National RV Dealers Association
National Stone, Sand & Gravel Association
Nebraska Grocery Industry Association
New Hampshire Grocers Association
New Jersey Food Council
North American Equipment Dealers Association
North American Wholesale Lumber Association
North Dakota Implement Dealers Association
Ohio Equipment Distributors Association
Ohio Grocers Association
Ohio-Michigan Equipment Dealers Association
Paperboard Packaging Council
Pet Industry Distributors Association
Petroleum Equipment Institute
Petroleum Marketers Association of America
Power Transmission Distributors Association
Printing Industries of America
Professional Beauty Association
Retail Grocers Association of Greater Kansas City
Retail Industry Leaders Association
SBE Council
Security Hardware Distributors Association
Services Station Dealers of America and Allied Trades
Society of Independent Gasoline Marketers of America
SouthEastern Equipment Dealers Association
Southern Equipment Dealers Association
SouthWestern Association
Souvenir Wholesale Distributors Association
SPI: The Plastics Industry Trade Association
State Chamber of Oklahoma
Textile Care Allied Trades Association
Tire Industry Association
U.S. Chamber of Commerce
Washington Food Industry Association
Western Equipment Dealers Association
Wholesale Florist & Florist Supplier Association
Wine & Spirits Wholesalers of America
Wine Institute
Wisconsin Grocers Association, Inc.
Wood Machinery Manufacturers of America

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