One of the commercial real estate industry’s go-to tax breaks, the 1031 exchange provision, is also a favorite among other industries. From equipment rental firms to gas extraction companies, several industries will be impacted should Congress proceed with plans to cut the tax allowance.

The 1031 exchange provision lets sellers of certain assets defer capital gains if they reinvest the proceeds of the sale into “like-kind” properties. The real estate industry accounts for 36% of all 1031 exchanges, while transportation and warehousing companies account for 16% of the exchanges, the Wall Street Journal reports. Equipment rental services, mining and fossil fuel extraction companies and the construction sector all use 1031 exchanges; each accounts for 8% or less, according to Ernst & Young.

The tax break is under threat from Congress. Some lawmakers say the break is nothing more than a tax loophole that does little to benefit the economy at large, and would like to eliminate it as part of a tax overhaul. Real estate executives largely say getting rid of the 1031 exchange provision would prevent many deals from being done and would be devastating to the industry and the economy as a whole.