[Congressional Record Volume 164, Number 5 (Tuesday, January 9, 2018)]
[Senate]
[Pages S84-S85]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                               TAX REFORM

  Mr. CORNYN. Mr. President, just over 2 weeks ago, President Trump 
signed a historic tax reform bill into law. Some, not really knowing 
what was in the bill and people who were determined to find fault with 
it, were let's just say a little skeptical at first. They wondered what 
this whole thing was about and who would actually benefit. But now the 
verdict is starting to come in. Many folks are pleasantly surprised, 
for the first time in a while, knowing that Congress and Washington, 
DC, actually have produced something that will make their lives better. 
They are appreciative because they are seeing the immediate 
consequences. In response, more than 100 companies have announced they 
will give wage increases, they will increase their charitable 
contributions, and they will give bonuses to their employees. One 
million Americans are receiving money they previously didn't have, 
thanks to passage of the Tax Cuts and Jobs Act.
  But it is not just about bonuses, of course. We expect that once the 
IRS updates its withholding tables, wages will rise, too, take-home pay 
will go up, and hopefully people will see that in their paychecks in 
February. As my colleague the junior Senator from Ohio wrote last week, 
``With this tax reform, the proof will be in your paycheck.'' Families 
can spend that extra money any way they wish, of course. That is the 
point. They can spend it on projects long delayed. They can spend it on 
their kids. They can give it as an allowance or some modest 
compensation for chores performed or apply it to their kids' future 
education, or people may just figure out they want to save for a rainy 
day. The number is pretty shocking as far as how many Americans are 
living paycheck to paycheck and cannot sustain a $400 loss in income 
and make things work for them. So this will provide them, if they wish, 
a little bit of cushion for a rainy day. They can donate it to their 
house of worship. They can help a neighbor or a friend who has fallen 
on hard times.
  In some places, we are learning that families will enjoy lower 
utility rates based on what gas and electric companies are doing for 
their residential customers in light of their new tax savings. In 
places such as Michigan, Montana, Minnesota, Kansas, Kentucky, South 
Dakota, and Arizona, the utility regulators in those States are looking 
at the tax reduction of those investor-owned utilities and how that 
will calculate into the rate of return that they are guaranteed under 
the law. But it looks to me as if it will be good news for consumers, 
that lower heating bills will be the result during the chilly times of 
the year and lower air-conditioning costs and other electricity costs 
when spring and summer come around. So it is encouraging to see this 
sort of perhaps unexpected consequence of tax reform but one that will 
directly benefit consumers.
  This is real, it is significant, and it is like priming our economic 
pump--a little push here and a pull there because of tax reform, and 
all of a sudden, the entire engine of the American economy is chugging 
along and will soon be running at full speed.
  In Texas, you can hear the economy humming along healthily, and we 
should listen. We should listen to the voices of the job creators like 
one in New Braunfels, which is between Austin and San Antonio. It is 
called Rush Enterprises. Rush Enterprises specializes in commercial 
vehicles. It reported last month that it planned to give each of its 
6,600 employees a $1,000 bonus after President Trump signed the tax 
reform into law--$1,000 each to 6,600 employees. The chief financial 
officer of Rush Enterprises talked about the additional savings the 
company would incur as a result of the reduction in its tax rate, which 
fell from 35 percent to 21 percent. He said:

       You've got a choice. We could've kept it and stuffed it in 
     the company bank account or coffers, or we can share it with 
     the people. We chose to share it with the people because it's 
     the right thing to do.

  Well, I couldn't be prouder of that demonstration of the great Texas 
spirit--employers paying it forward.
  This gentleman went on to say that his company believes tax reform 
will be beneficial not only for his office and his employees but also 
for his community and for overall economic growth. To him, it is about 
the bigger picture.
  New Braunfels, though, isn't the only place where companies are 
paying it forward. A telecom giant, AT&T, headquartered in Dallas, TX, 
and two prominent airlines--American Airlines and Southwest Airlines--
have responded in similar fashion, offering large bonuses to hundreds 
of thousands of their employees and promising to make significant 
capital investments in the future and update their fleet of aircraft--
all with the savings they will incur as a result of this Tax Cuts and 
Jobs Act.
  Meanwhile, a restaurant company that owns a chain of popular 
steakhouses in Texas and elsewhere has announced it will use its 
savings from lower rates--about $70 million--to improve customer 
service and to provide additional benefits to its employees. The 
restaurants will be spending a significant amount of money to make sure 
the dining experience is more worthwhile, hopefully providing not only 
jobs to the people who prepare the food but those who serve it and the 
vendors who sell it. Not only will this legislation have the effect of 
improving a waiter's and waitress' salary, but I think this 
demonstrates once again how the impact of tax reform is far-reaching, 
perhaps in ways we really didn't necessarily think about. But this is 
what happens when people get to keep more of the money they earn. They 
spend it in a way that improves their quality of life and improves 
their economic security.
  In Texas, our economy hopefully will continue its steady ascent. In 
its annual economic freedom index, an organization called the Fraser 
Institute just ranked Texas as No. 2 in the country. I am not too happy 
about that. We don't like being No. 2 in anything. But we have been in 
the top five of this list for 11 straight years, and it has been 
because of our lower taxes, our fiscally conservative approach to 
spending, and our commonsense approach to regulation that makes it 
easier for investors and entrepreneurs to succeed. When they succeed, 
that means more jobs are created and people can do the work that 
provides them the means to support their family and improve their 
quality of life. We call that the Texas model. Although it is not 
particularly unique, you would think it would be common sense. But as 
they say, here in Washington, DC, common sense is not all that common.

  Nationally, the situation is looking up, too, in part because the 
Trump administration shares this Texas approach. The U.S. economy added 
2 million jobs in 2017, and unemployment is at a 17-year low. Consumer 
confidence is at an alltime high since it was first recorded--I believe 
it was about 16 years ago. Over the last two quarters, the economy has 
grown by more than 3 percent. That is up from roughly 1.9 percent 
during the previous administration. People are excited to see the 
economy continue to improve in 2018 thanks to tax cuts and other 
regulatory reform and a government that is no longer hostile to private 
business and job creation.
  I am glad to hear how many positive steps have been taken over the 
past few weeks in response to tax reform, but it is early. As I pointed 
out, it has only been a couple of weeks. I look forward to hearing many 
more such stories in the days ahead.
  I intend to spend this next year, when I travel around the State of 
Texas, looking for the small businesses and individuals who benefit 
from this

[[Page S85]]

important piece of historic legislation. I look forward to coming back 
to the floor of the Senate to continue to share the stories of this 
success. Letting people keep more of what they earn, having more take-
home pay, improving their standard of living, and making the United 
States more competitive in the global economy--rather than seeing 
businesses and investment move overseas, let's see that come back home, 
which I think we will see in droves, and the American people will be 
better off for it.
  Mr. President, I yield the floor.

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