Naysayers will write off the Dow’s latest record, reached just 13 days after the index closed above 25,000. But it’s clearly a result of the new tax law — on top of President Trump’s pro-business policies, which replaced the anti-biz Obama-era approach that would’ve continued under a President Hillary Clinton.

The Dow closed at 18,332.74 while the polls were still open Election Day 2016, and has trended up ever since. The latest surge to 26,115.65 means it’s up more than 40 percent in just 14 months.

Part of the gain is rooted in knowing that Washington is far less likely to be coming up with nasty surprises — tax hikes, expensive new regulations and so on. Businesses dread such uncertain risks; investment grows when they’re off the table.

Yes, it also helps that economies are on the upswing worldwide — though it’s also true that expectations of strong US growth are a plus for the global economy.

And the tax cut plainly helps: At 21 percent, the new US corporate rate makes the nation fully competitive for the first time in decades. Plus, the law should bring home trillions that companies stashed overseas, and also it gives them good reason to put that cash to job-creating work by allowing the full, immediate deduction of investment.

In short, Main Street is finally gaining along with Wall Street, as growth this year should outdo the recent 3 percent pace. Goldman Sachs, Moody’s and others are projecting annual growth as high as 3.5 percent, and that may prove conservative.

This, when the economy would normally be slowing down after the long recovery from the 2008 recession. Indeed, some near-term recession seemed likely if Clinton had won and stayed the Obama course. Instead, 2017 saw 2 million net new jobs created, an incredible showing for the ninth year of an expansion.

And consumer expectations for wage growth hit a three-year high in last month’s NY Fed survey. (It surely helps that hundreds of firms have announced bonuses and pay hikes in the wake of the tax cut.)

Unemployment, 4.1 percent in December for the third month in a row, is at its best since the end of 2000. Millions who’ve left the workforce may soon be drawn back in.

Other glowing numbers: Consumer confidence is around 17-year highs. Manufacturing just had its strongest quarter in years and stands poised for more gains. Housing and other sectors also face strong outlooks.

The main payoff for most Americans is still in the future, but all this is proof positive that the nation doesn’t remotely have to settle for the Obama-era “new normal” of slow growth and stagnant wages, after all.