A top small business group has come out against the Republican tax-reform bill, arguing the legislation “leaves too many small businesses behind.”

“We are concerned that the pass-through provision does not help most small businesses. Small business is the engine of the economy. We believe that tax reform should provide substantial relief to all small businesses, so they can reinvest their money, grow, and create jobs,” Juanita Duggan, the president and CEO of the National Federation of Independent Business (NFIB), said in a statement.

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The bill would lower the top rate for income from "pass-through" businesses from 39.6 percent to 25 percent. These businesses, which include some small businesses, otherwise have their income taxed through the individual code on their owners' returns.

But NFIB says that most small businesses wouldn't qualify for the lower rate because of the way the new rate is structured.

Additionally, the bill as a default position would not allow income from personal services businesses, such as law and accounting firms, to be eligible for the 25-percent rate.

“We think that’s the wrong way to do it because it’s the government picking winners and losers based on your industry,” said Brad Close, NFIB senior vice president for public policy.

Still, the group said it is open to working with lawmakers to change the bill so they can support it.

Mallory Shellbourne contributed.