[Congressional Record Volume 163, Number 208 (Wednesday, December 20, 2017)]
[Extensions of Remarks]
[Pages E1738-E1739]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




           CONFERENCE REPORT ON H.R. 1, TAX CUTS AND JOBS ACT

                                 ______
                                 

                               speech of

                            HON. KEVIN BRADY

                                of texas

                    in the house of representatives

                       Tuesday, December 19, 2017

  Mr. BRADY of Texas. Mr. Speaker, I include in the Record letters from 
the U.S. Chamber of Commerce, Business Roundtable, National Association 
of Manufacturers, National Federation of Independent Business, and the 
Alliance for Competitive Taxation:

                                        U.S. Chambers of Commerce.
       To The Members of the United States Congress: The U.S. 
     Chamber of Commerce urges Congress to complete its final step 
     to enact comprehensive, pro-growth tax reform legislation and 
     pass the conference report to accompany H.R. 1, the Tax Cuts 
     and Jobs Act. The Chamber will include votes related to this 
     legislation in our How They Voted scorecard. By passing the 
     conference report, Congress would unleash resources for 
     businesses large and small to hire new workers, expand 
     facilities, and purchase new equipment. Bringing about tax 
     reform would help ensure that these investments are made here 
     in the United States, and these investments would lead to 
     higher wages and catalyze broad economic growth.
       Moreover, H.R. 1 would provide additional growth by 
     allowing for environmentally-sensitive oil and gas production 
     in an area in northern Alaska set aside by Congress for 
     energy exploration in 1980.
       The Chamber applauds the work of the conferees for 
     reporting a strong pro-growth tax reform bill. The members of 
     the Finance and Ways and Means Committees from this and 
     previous congresses also deserve much credit for their work 
     during this multi-year effort.
       Tax reform is a big engine that will power a growing 
     economy for years to come. Only one step remains for Congress 
     to keep its commitment to approving pro-growth, comprehensive 
     tax reform legislation.

[[Page E1739]]

     
                                  ____
                                              Business Roundtable.

 Business Roundtable Statement in Support of the Conference Report on 
                         Pro-Growth Tax Reform

       Washington, DC.--Business Roundtable today issued the 
     following statement in support of the conference report on 
     H.R. 1, the Tax Cuts and Jobs Act of 2017:
       ``This bill represents a remarkable, once-in-a-generation 
     achievement by the House and Senate. Business leaders applaud 
     the conference committee for coming to an agreement that will 
     promote U.S. competitiveness and spur economic growth. This 
     agreement results from years of serious policy work and 
     debate that produced legislation the President can now sign 
     into law. Business Roundtable strongly endorses this 
     conference report and urges both chambers to pass it without 
     delay.''
                                  ____



                                       National Association of

                                                    Manufacturers.


                              Letter No. 1

   NAM on Tax Cuts and Jobs Act: Historic Progress for Manufacturers


 Timmons: ``Manufacturers Will Invest in Their Companies and Workers.''

       Washington, DC.--National Association of Manufacturers 
     (NAM) President and CEO Jay Timmons released the following 
     statement on the Tax Cuts and Jobs Act conference report:
       ``America will be better off than we are today once this 
     tax reform bill becomes law. This legislation represents 
     historic progress for manufacturers and for all Americans. As 
     manufacturers across our country have said many times, tax 
     reform done right will empower us to create more well-paying 
     jobs and invest and build more right here in America. 
     According to the NAM's latest Manufacturers' Outlook Survey, 
     a pro-growth tax code will encourage manufacturers to 
     increase capital spending, expand their businesses and hire 
     more workers--and nearly half will increase employee wages 
     and benefits.
       ``While this bill is good news, we can never quit looking 
     at what other countries are doing every single day to take 
     away our mantle of economic leadership. The NAM has fought 
     for years--decades, really--for even lower rates than 
     provided in this legislation for manufacturers of all sizes, 
     especially small manufacturers organized as pass-through 
     entities. We will not let up. We will work to ensure this 
     legislation functions as intended.
       ``We will continue our fight and will rally manufacturing 
     workers and their families to encourage more progress in the 
     years ahead. Today, we're calling for our government to 
     produce a comprehensive study every three years to compare 
     how the U.S. tax code stacks up with our competitors around 
     the world. The last time true tax reform was enacted was in 
     1986, 31 years ago. If we wait until 2048 to revisit the tax 
     code, we will no doubt discover that we have fallen 
     significantly behind once again. For the future of every 
     manufacturing worker in America, our elected leaders must 
     constantly strive to ensure our country's business climate is 
     far better than merely average. Manufacturers and the NAM 
     will never stop leading that fight.''


                              Letter No. 2

       The National Association of Manufacturers (NAM), the 
     largest manufacturing association in the United States, 
     representing manufacturers in every industrial sector and in 
     all 50 states, urges you to support the Conference Report to 
     H.R. 1, the Tax Cuts and Jobs Act.
       American workers need bold tax reform to not just raise 
     their job prospects but to improve their lives. For years, 
     manufacturing workers have sought an updated tax code that 
     spurs economic growth and global competitiveness. Instead, 
     they have a system that holds our nation back due to high tax 
     rates on our small manufacturers, the backbone of our 
     economy, and hinders large manufacturing enterprises that 
     provide livelihoods for millions of families. Manufacturers 
     are saddled with arcane rules for taxing international income 
     and significant compliance burdens that exacerbate our 
     competitive disadvantage. We are counting on you to lift up 
     these hardworking men and women.
       The Conference Report to H.R. 1 takes the important steps 
     toward addressing five key elements that NAM members believe 
     will set the stage for manufacturing growth: a lower 
     corporate rate, reduced burdens on business income earned by 
     pass-through entities, a territorial tax system, robust 
     incentives for capital equipment purchases and retention of 
     tax incentives for research and development. While this bill 
     could go even further to address these key areas that promote 
     added economic growth, it still provides the opportunity 
     to strengthen the manufacturing economy. With this vote, 
     you have the ability to improve manufacturers' global 
     competitiveness, grow the economy, spur investment and 
     create more well-paying manufacturing jobs. For every 
     $1.00 spent in manufacturing an additional $1.89 is added 
     to the economy. In 2015, the average manufacturing worker 
     earned nearly $82,000 per year in salary and benefits. In 
     short, passing historic tax reform will lead to better 
     jobs, better wages and better opportunities for more 
     people to achieve their American Dream. The NAM's Key Vote 
     Advisory Committee has indicated that votes on the 
     Conference Report to H.R. 1, including procedural motions, 
     may be considered for designation as Key Manufacturing 
     Votes in the 115th Congress. Thank you for your 
     consideration.
                                  ____



                                        National Federation of

                                             Independent Business.


                              Letter No. 1

       National Federation of Independent Business says this is 
     the tax relief that small business needs, urges quick passage
       The National Federation of Independent Business (NFIB) 
     issued the following statement today on behalf of President 
     and CEO Juanita Duggan on the Tax Cuts and Jobs Act, released 
     today by the conference committee:
       ``We are very pleased by the tax bill reported out of 
     conference today, and we are grateful to leaders in the House 
     and Senate for following through on their promise to cut 
     taxes on small businesses.
       ``Tax relief is the number-one priority for small 
     businesses, which represent half the economy and half the 
     GDP. This bill will allow millions of small business owners 
     to keep and reinvest more of their money, so they can grow 
     and create jobs. We urge both chambers to pass the bill 
     quickly, so it can be signed into law before the end of the 
     year.''


                              Letter No. 2

       On behalf of the National Federation of Independent 
     Business (NFIB), the nation's leading small business advocacy 
     organization, I am writing in support of the Tax Cuts and 
     Jobs Act conference report. This legislation will provide 
     much needed tax relief to America's job-creating small 
     businesses. This will be considered an NFIB Key Vote for the 
     115th Congress.
       Small business is the engine of the economy, and tax reform 
     should provide substantial relief to all small businesses so 
     they can reinvest their money, grow, and create jobs. Ninety-
     nine percent of all American businesses are small businesses; 
     the average NFIB member has just 10 employees. Taken in sum, 
     however, small businesses create half of all private-sector 
     jobs in the U.S. and contribute half the nation's gross 
     domestic product.
       Three-quarters of America's small employers are structured 
     as pass-through entities, meaning their owners are taxed at 
     the individual rate as opposed to the corporate rate. 
     Crucially, the conference report creates a new 20% deduction 
     for pass-through income of small businesses. Further, it 
     allows all types of small businesses--regardless of industry 
     segment--to benefit from this deduction.
       NFIB supports passage of the Tax Cuts and Jobs Act 
     conference report and will consider it an NFIB Key Vote for 
     the 115th Congress.
       Thank you for your consideration. We look forward to 
     working with you to protect small business.
                                  ____

                                Alliance for Competitive Taxation.

Alliance for Competitive Taxation Applauds Senate and House Leaders for 
                          Advancing Tax Reform

       Washington.--The Alliance for Competitive Taxation (ACT), a 
     coalition of leading American businesses that employ millions 
     of American workers, issued the following statement on the 
     Conference Report of the Tax Cuts and Jobs Act:
       ``We applaud leaders in the U.S. Senate and U.S. House for 
     reaching an agreement on the Tax Cuts and Jobs Act Conference 
     Report. This pro-growth tax reform bill is a major step in 
     leveling the playing field for American businesses competing 
     in world markets and will create opportunities for American 
     workers.
       ``We urge members of the Senate and House to swiftly pass 
     this historic legislation that will strengthen our economy, 
     promote investment in the U.S. and create American jobs.
       ``We are committed to working with Congress and the 
     Administration beyond final passage of this legislation to 
     ensure that tax reform achieves the desired goal of 
     benefiting American workers and promoting U.S. 
     competitiveness and economic growth.''

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