[Congressional Record Volume 164, Number 57 (Tuesday, April 10, 2018)]
[Senate]
[Pages S2021-S2022]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]



                               Tax Reform

  Mr. President, on a further matter, something exciting has started to 
happen all across our country. In America's small towns and suburbs, 
Main Street businesses are dusting off ``Help Wanted'' signs. In our 
small cities, American manufacturers are expanding facilities and 
creating new products. In rural America, family farmers are investing 
in new equipment and looking forward to increased prosperity.
  For years, all of these parts of our great Nation were more or less 
forgotten. Millions and millions of Americans were left behind. Whether 
by accident or by design, the Obama administration's economic policies 
brought some prosperity to America's biggest and richest urban areas, 
but our small towns, our suburbs, our smaller cities, and our rural 
areas and farming communities year after year saw next to no progress. 
This is the disparity that President Trump and this Republican Congress 
were elected to change.

[[Page S2022]]

  Our Democratic friends say they are proud of a record in which urban 
centers like New York and San Francisco thrived, but most other areas 
slipped behind. I wouldn't be proud of that record. Republicans 
wouldn't settle for that kind of outcome. That is why, as soon as this 
President and this Congress took office, we began implementing an 
inclusive, pro-growth agenda to reignite prosperity in every corner of 
our Nation. We cut taxes for middle-class families and small 
businesses. We repealed one burdensome job-killing regulation after 
another. We are grabbing every tool we can find to make life easier for 
middle-class families who were neglected by the previous 
administration's policies.
  One prime example is our colleague Senator Scott's provision in last 
year's historic tax reform. His legislation lets economically depressed 
communities across the country be designated as ``opportunity zones,'' 
earning special tax treatment to make investment and job creation more 
attractive. In effect, this piece of tax reform will help struggling 
American communities set up big neon signs saying ``We are open for 
business.''
  Just yesterday, in my State of Kentucky, Governor Bevin announced the 
certification of 144 opportunity zones. My friends and colleagues on 
the State and local level are excited and optimistic again. This 
creative policy, along with the rest of tax reform, has the Kentuckians 
I serve looking forward to a brighter future. More States are following 
suit.
  From the West End in Louisville and distressed areas in Eastern 
Kentucky to Stockton, CA, and everywhere in between, this Congress will 
have helped deliver new opportunities and new hope to many of the most 
vulnerable communities all across our country. All this progress--all 
because Republicans overcame lockstep partisan opposition and passed 
this historic tax reform law.
  The PRESIDING OFFICER. The assistant Democratic leader is recognized.