The state of the budget has required the government to consider raising taxes in certain areas to overcome severe budget shortfalls and it would seem that the National Association of Manufacturers has come out against the possibility of a tax increase having said that it would be difficult for a company to expand and make additional purchases such as Auer boat machinery and various assembly line options. With the inability to make purchases on equipment to facilitate expansion, some manufactur9ing industries have suggested it would be impossible grow and employ more people which many companies would like to do in light of the recovering economy.