[Congressional Record Volume 164, Number 92 (Tuesday, June 5, 2018)]
[House]
[Pages H4763-H4768]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                         BENEFITS OF TAX REFORM

  The SPEAKER pro tempore. Under the Speaker's announced policy of 
January 3, 2017, the gentleman from Louisiana (Mr. Johnson) is 
recognized for 60 minutes as the designee of the majority leader.


                             General Leave

  Mr. JOHNSON of Louisiana. Mr. Speaker, I ask unanimous consent that 
all Members have 5 legislative days to revise and extend their remarks 
and include extraneous material in the Record on this Special Order.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Louisiana?
  There was no objection.
  Mr. JOHNSON of Louisiana. Mr. Speaker, when I last had the honor to 
host a Special Order, the House was debating the merits of tax reform, 
and in that debate, supporters of the tax reform promised higher wages, 
a stronger economy, greater opportunity, and shared prosperity.
  Six months after President Trump signed the Tax Cuts and Jobs Act 
into law, the results are in, and we can now confidently say that the 
days of a weak and sluggish economy are behind us. America is again a 
rising Nation. America is again a Nation where families are able to 
keep more of what they

[[Page H4764]]

earn. America is growing and advancing to the economic prosperity that 
our workers and our businesses well deserve.

  But the American people don't need us to tell them that because they 
are feeling the effects of tax reform every single day. Capital One, 
Wells Fargo, Waste Management, JetBlue, Comcast, American Airlines, 
Walmart, BB&T, and Nationwide Mutual Insurance are among the hundreds 
of businesses, large and small, across this land that have given pay 
raises and bonuses and 401(k) match increases to their hardworking 
employees because of the historic tax reform that we were able to 
achieve.
  These bonuses are not going just to a lucky few, because the 
statistics are in as well. More than 4 million Americans, and counting, 
have already received tax reform bonuses. Thanks to tax reform, at 
least 95 utilities have lowered their rates, and that means that some 
87 million Americans not only have more money in their pockets, they 
are paying lower electric bills and gas bills and water bills, and that 
really matters.
  Additionally, unemployment is down and confidence is up. We are 
looking at 3.8 percent unemployment rate. It is the lowest it has been 
in nearly 20 years, and 90 percent of Americans are experiencing a 
higher take-home pay.
  According to the Gallup Poll organization, nearly 7 in 10 Americans 
believe now is a good time to find a quality job, and they were not 
incorrect in that assumption. There are now more job openings in 
America than there are Americans seeking jobs. America is back.
  For years, the previous administration attempted to control the 
American economy from Washington, but the results speak for themselves. 
The free enterprise system inevitably outperforms central planning 
because it places its confidence in the people instead of in the 
government.
  The economic principles put in place by this Congress have had an 
immeasurable impact. It is continuing every day, and hardworking 
Americans are enjoying more of the fruits of their labor, industry is 
growing, and the Nation is becoming more confident as the economy 
strengthens.
  For the remainder of this hour, Mr. Speaker, a number of Members of 
this Congress are going to address this same issue, and I would now 
yield to the gentleman from Louisiana (Mr. Graves).
  Mr. GRAVES of Louisiana. Mr. Speaker, I want to thank the gentleman 
for putting this Special Order together. It is very important.
  Mr. Speaker, in the 1980s, it was known for big hair, big bangs--I 
know my sister had bangs about to here. I made that up. Maybe it was 
here--parachute pants, mullets, and all sorts of other things that we 
now recognize were awful ideas.
  We have updated our thoughts, but we were still living with a Tax 
Code from the 1980s, a Tax Code that was 32 years old, a Tax Code that 
simply made the United States uncompetitive in regard to other nations.
  Mr. Speaker, if you think about it for just a minute, if we served 
hamburgers right here and, across the street, you had a place that 
served the exact same product and they sold it for half the price, how 
long would we be in business? How long would we still have a restaurant 
right here? It wouldn't exist. It would eventually go out of business 
because, across the street, they have the same product for half the 
price.
  Mr. Speaker, the Tax Code of the United States was placing that 
burden, that penalty, or that uncompetitive nature on businesses in the 
United States. They were able to go out and invest in other countries 
and pay a fraction of the price that they were paying in the United 
States.
  So we updated the Tax Code in December, as the gentleman, the 
previous speaker noted. Back in the 1980s, and--excuse me, the 1960s, 
just to give some metric for comparison--17 of the top global companies 
had headquarters right here in the United States. Yet, last year, it 
dropped down to just 6--just 6, because companies were going to other 
countries where they could get that lower rate.
  And, as the gentleman noted, we have seen billions of dollars 
invested in companies invested in workers. We are seeing the lowest 
unemployment rate in years for women, for African Americans, for 
Hispanics--6.6 million jobs available today, one of the highest numbers 
we have seen in history in available jobs today. This is working.
  Mr. Speaker, this is being complemented with regulatory relief. This 
is being complemented with removing or rescinding old regulations, 
updating and making it more efficient so we can compete on a global 
scale with countries around the world. The tax bill is working, and it 
is extraordinary the success that we are seeing.
  For example, back in April, we saw the highest tax surplus in history 
for that month. I believe it was $213 billion in surplus revenues 
collected. It is extraordinary growth we are seeing, and as the 
previous speaker noted, America is back. We are taking the handcuffs 
off of American businesses, allowing American employment opportunities 
to be available, allowing for better wages, better jobs, and better 
competition here in the United States.
  Mr. Speaker, back in my home State of Louisiana, we have seen 
companies like Spillway Sportsman, where I have spoken to Scott, the 
owner, expanding facilities and offering more services to customers. We 
have seen LHC Group, a healthcare company, raising wages, providing 
more in retirement benefits to their employees, and we have seen Gulf 
South Bank raising their minimum wage and investing in bonuses in their 
employees to ensure that those employees are reaping the benefits from 
these changes in the Tax Code and the increased competitiveness in the 
United States.
  Mr. Speaker, in closing, I will say this again. The tax bill is 
working. You can look at black and white metrics. You can look at the 
statistics. You can look at the fundamental change in economic growth 
that is happening. And, most importantly, Mr. Speaker, you can see the 
increased wages. You can see the better employment opportunities that 
are being offered to American workers as opposed to investments going 
overseas.

  Mr. JOHNSON of Louisiana. Mr. Speaker, I now yield to another 
gentleman from Louisiana (Mr. Higgins) of the Third District.
  Mr. HIGGINS of Louisiana. Mr. Speaker, I thank my colleague for 
allowing us to address ``We, the people'' regarding this very important 
topic.
  Mr. Speaker, over the course of the past 500 days, this Congress has 
worked with President Trump to pass historic tax cuts and regulatory 
reform. As a result, this is the strongest economy we have seen in two 
decades.
  Many of my colleagues across the aisle, whom I respect, continue to 
posture otherwise, ignoring the facts. They have dismissed our efforts 
as crumbs, saying that tax cuts are Armageddon. But outside of this 
Chamber, outside of the small bubble that is D.C., the real America 
exists and real Americans who get it.
  People concerned with earning an honest living and providing for 
their families, because of tax reform, those families are seeing new 
jobs created. They are seeing real wage growth. They are seeing new 
investments in their communities.
  Mr. Speaker, I travel throughout the district that I represent. I 
speak directly to the citizens that I serve. In Lafayette, Abbeville, 
New Iberia, Lake Charles, everywhere we go, there are real people 
telling real stories about how tax cuts are improving their lives.
  Americans that I represent, they have shared their stories about how 
they are using their tax cut to pay bills, to save for retirement, or 
to buy new school clothes for the kids. Small business owners across 
south Louisiana have shared how they are expanding operations and 
investing in their employees. That is the real impact on families in 
Louisiana and across America.
  This body spent months debating the merits of the Tax Cuts and Jobs 
Act. I and many of my colleagues projected more jobs, more investment, 
and a stronger economy. We were right. Those projections have become 
reality: nearly 3 million new jobs since President Trump was elected; 1 
million new jobs since we passed historic tax cuts; unemployment at its 
lowest point in half a century; consumer confidence at a 17-year high; 
small business optimism at an all-time high; and real GDP growth 
projected at over 4 percent for 2018.

[[Page H4765]]

  Let me share that I have read the Book of Revelation. This is no 
Armageddon. This is a historically strong economy fueled by tax cuts 
and regulatory reform.
  Mr. Speaker, America is back. We are open for business, and Americans 
will continue to benefit from the pro-growth conservative policies of 
President Trump and this Republican Congress.
  Mr. JOHNSON of Louisiana. Mr. Speaker, I thank the gentleman, and I 
yield to the gentlewoman from Kansas (Ms. Jenkins).
  Ms. JENKINS of Kansas. Mr. Speaker, I thank the gentleman for 
yielding, and thank him for his leadership in leading this discussion 
tonight.
  Mr. Speaker, I come to the floor this evening to discuss the Tax Cuts 
and Jobs Act. As a CPA, I knew that reforming our broken Tax Code would 
make us competitive in a global economy and would lead us to jobs and 
prosperity for the American people. I saw firsthand the old Tax Code 
was a nightmare to comply with, adding excessive time for companies and 
individuals alike to file.

                              {time}  1945

  Doubling the standard deduction and streamlining the alternative 
minimum tax are just two examples within the legislation to simplify 
the taxpayer experience for millions of Americans.
  Mr. Speaker, the rhetoric around here and in the press can get out of 
hand at times, so let's take a look back at some of the biggest claims 
about the bill and what the reality is.
  One of the most common claims I have heard as a Representative from 
Kansas was that this act was simply the Kansas tax plan on steroids, 
but that was never the case. Where Kansas eliminated income taxes on 
certain businesses, the Federal act simply reduced taxes on all 
businesses at a comparable rate to other businesses. With the new 
Federal rates, all businesses, regardless of size, continue to pay 
Federal income taxes, just at a lower rate. In fact, the truth is, 
instead of breaking the bank, thanks to this bill, the State of Kansas 
is seeing new revenue to the tune of nearly $140 million or more a 
year.
  Mr. Speaker, another one of the most egregious claims was the Tax 
Cuts and Jobs Act would raise taxes on the middle class. Not only was 
this claim debunked by fact checkers, here is what the reality is in my 
district.
  A typical family of four in my district is seeing a Federal income 
tax cut of just over $2,200. This is on top of bonuses paid and utility 
companies, like Westar Energy and Kansas City Power and Light Company, 
announcing they would lower utility rates as a result of this tax 
reform.
  Lastly, Mr. Speaker, there were claims made that companies would keep 
the benefits of tax reform and not use it to grow jobs or wages. I 
would like to share with you an example from my district, which sets 
the record straight on this notion.
  The Lawrence Paper Company, which employs hundreds of workers across 
three locations in Kansas and Nebraska, has recently committed to 
increasing their post-tax reform investment to $13 million in 
equipment. The company's president attributes this increased investment 
as a direct result of the lower taxes and favorable business climate 
generated by the recently enacted tax reform.
  Couple that fact with the same company's employees receiving hundreds 
of large bonuses that went toward recovering holiday expenses, paying 
down bills, or reinvesting in their local community, and my point is 
even more clear.
  Mr. Speaker, this legislation is putting more money in Kansans' 
pockets and creating a system that allows our businesses to compete in 
a global marketplace. I could not be more pleased that Kansans and 
Kansas businesses are doing their part to get my State and the national 
economy moving again.
  Mr. JOHNSON of Louisiana. Mr. Speaker, I thank the gentlewoman for 
her expertise and testimony.
  Mr. Speaker, I yield to the gentleman from Arkansas (Mr. Crawford).
  Mr. CRAWFORD. Mr. Speaker, it is my pleasure to speak this evening 
about the positive effect the Tax Cuts and Jobs Act has had back in 
Arkansas' First District. Major industries, businesses, and families 
are already experiencing financial relief and enjoy having a few more 
dollars in their pockets.
  Agriculture is the number one industry in my district and in the 
State, adding around $16 billion to the Arkansas economy each year. 
Considering this, it was imperative that we pass a tax reform package 
that brings relief to farmers and ensures the next generation will be 
able to transition into the industry. The old adage that farmers die 
land rich but cash poor presented a serious problem under the previous 
estate tax exemption.
  Farming families often struggled to pass the business from one 
generation to the next. However, by doubling the estate tax exemption 
in H.R. 1, we are able to bring much-needed support to farming families 
as they cope with the loss of a loved one and a new generation takes 
over the farm.
  Businesses in my district have also experienced savings from the Tax 
Cuts and Jobs Act that they passed along to their customers and 
employees. Because of the lowered corporate tax rate, Entergy Arkansas, 
which provides electricity to all of the counties in my district, 
reduced rates for residential and business customers.
  Ryder truck rental, which has locations in Jonesboro and Stuttgart, 
provided a one-time bonus to eligible employees. In February, Walmart, 
which has several locations throughout the State, increased the 
starting wage rate for all employees to $11 an hour, expanded maternity 
and parental leave benefits, and provided a one-time cash bonus to 
eligible employees of up to $1,000.
  Most important are the savings Arkansas families will see from taking 
home more of their hard-earned paychecks. A middle-income family of 
four in Arkansas will see a tax cut of $1,900. That is almost $2,000 
extra to spend at businesses throughout the State. I am proud to go 
home to my district and tell my constituents that I voted ``yes'' on 
the Tax Cuts and Jobs Act because Arkansas farmers, businesses, and 
families are already benefiting from this legislation.
  Mr. JOHNSON of Louisiana. Mr. Speaker, I yield to the gentleman from 
Arkansas (Mr. Hill).
  Mr. HILL. Mr. Speaker, I thank my friend from Louisiana for the 
opportunity to speak tonight in the House Chamber on what the benefits 
of the Tax Cuts and Jobs Act has had across our country and, 
particularly, in the Second Congressional District of Arkansas.
  Like for most Americans, Arkansans are actively benefiting from the 
Tax Cuts and Jobs Act, signed by President Trump at the end of last 
year, through lower withholding rates--all Americans should check your 
check and look at the difference in withholding this year versus last 
year--a streamlined tax filing process, a doubled child tax credit, a 
doubled standard deduction, Mr. Speaker, that now says 9 out of 10 
Arkansans living in the Second District can file a simple tax reform 
and not have to go through the paperwork of itemizing, and flexibility 
in tax advantaged savings for their kid's education has expanded to K 
through elementary and high school. This helps our families, Mr. 
Speaker.

  I hear numerous examples from Arkansans and business people across 
the district of how they are seeing that benefit manifested besides the 
changes in their paycheck.
  My friend, Mr. Crawford, referenced Entergy Arkansas. All C corps 
that are utilities in this country are required to share the benefits 
of our tax cut directly with the households in their electricity bills 
and their gas bills. Those rates are falling directly proportionate 
with the reduction in tax cut rates to the point that Arkansans will 
save about $20 a month on a typical electrical bill.
  I had a woman write me just a few months ago, right after the law 
passed, saying that she checked her check in February on withholding, 
and she found that the change in withholding now paid for the health 
insurance premium that she is covering for her daughter. These are not 
crumbs, as alleged by certain leaders in Washington. These are dollars 
our families get to spend in a way that benefits them.
  A local banker in my district announced $500 bonuses for each of 
their 800 employees, Mr. Speaker. That is

[[Page H4766]]

real money, in addition to the tax savings. That executive at the bank 
said:

       The tax reform has created the opportunity for us to reward 
     our employees who are working hard each day to both serve our 
     customers and enrich relationships in our communities.

  Those are not crumbs, Mr. Speaker.
  And to make a statement like calling you keeping more of your money 
crumbs, that just shows you how out of touch some political leaders are 
up here in the beltway.
  Real families in Arkansas and across our country want to have more 
income for our families. Our businesses want more money to invest 
because if we invest money, we grow our companies faster. We add 
employees, and we boost the GDP. We are part of that American Dream 
that we are witnessing with the lowest unemployment rates in decades, 
the highest optimism in decades.
  Arkansans and Americans should know that House Republicans are 
working hard on policies to complement the tax reform package to help 
them keep more of what they earn.
  I commend my colleagues for the work that we have done to bring 
American families and businesses tax relief. For years to come, there 
will be benefits from the Tax Cuts and Jobs Act. It was a long wait for 
30 years to get this change, but it is reminiscent, back in 1963, of 
President John Kennedy when he argued for tax cuts, stating the goal is 
to achieve the most prosperous, expanding economy. Exactly right, 
President Kennedy. House Republicans share that vision, and we have set 
a foundation for communities across the country to reap the benefits of 
their hard work and their contributions to our Nation.
  These reforms are not only good for our families, they are necessary 
for faster economic growth.
  Mr. JOHNSON of Louisiana. Mr. Speaker, I yield to the gentleman from 
Arkansas (Mr. Womack).
  Mr. WOMACK. Mr. Speaker, I thank my friend and colleague from 
Louisiana for hosting this very important discussion about the Tax Cuts 
and Jobs Act. As has been mentioned many times in the last several 
presentations, there is no question that the tax reform plan passed in 
this Chamber and in the Senate and signed into law by President Trump 
is working.
  Because of the Tax Cuts and Jobs Act, the economy is taking a turn 
for a brighter and much more prosperous future. Americans are getting 
to keep more of their hard-earned paychecks. More jobs are being 
created, and wages are on the rise.
  Since tax reform was signed into law, the good news keeps coming for 
hardworking Americans. American businesses are more empowered to invest 
in their workforces, expand their operations, and simply give back to 
their communities. In fact, more than 500 businesses, and counting, 
have increased wages, improved employee benefits, or awarded bonuses.
  In Arkansas, the impact is very tangible. My friend from the Second 
District, French Hill, talked about what Entergy Arkansas has been able 
to do by providing energy customers across our State with $466 million 
in credits towards the cost of heating and cooling their homes.
  Families in my district--Arkansas' Third--are seeing their taxes go 
down by nearly $2,000 on average, and Third District companies are 
benefiting Americans nationwide.
  My friend from Arkansas, Mr. Crawford, talked about Walmart. Walmart 
is headquartered in my district. It increased its starting hourly wage 
to $11 for more than 1.5 million U.S. associates. The company also 
expanded parental leave benefits, provided a one-time cash bonus for 
eligible employees of up to $1,000, and is now empowering its employees 
to obtain a college education. All of this made possible by something 
as simple as allowing companies, businesses, and individuals to keep a 
little more of their hard-earned money.
  Tyson Foods in my district, America's market leader in protein 
production, headquartered in Springdale, is also using this bill to 
invest in its people. Tyson Foods provided a one-time bonus to more 
than 100,000 team members of between $500 and $1,000.
  So you can see, Mr. Speaker, thanks to tax reform, there is, indeed, 
a greater optimism about the Nation's economic future.
  This fact was confirmed by the Congressional Budget Office's annual 
baseline, which echoed this apparent optimism. As a direct result of 
the Tax Cuts and Jobs Act, CBO expects that employment will rise, wages 
and income levels will increase, and potential output will grow. Now, 
who can be opposed to that?
  Even more good news. Unemployment, as has been mentioned, is at an 
18-year low, and CBO expects businesses will continue to invest in the 
economy and, over the next 11 years, create nearly 1 million new jobs.
  Mr. Speaker, I was a proud supporter of the Tax Cuts and Jobs Act, 
and I am proud of the benefits it has brought to the American people. I 
look forward to witnessing its long-lasting benefits for America.

  Mr. JOHNSON of Louisiana. Mr. Speaker, I yield to the gentleman from 
Arkansas (Mr. Westerman).
  Mr. WESTERMAN. Mr. Speaker, I thank the gentleman from Louisiana for 
hosting this. Also, it is an honor to follow my three colleagues from 
Arkansas.
  Mr. Speaker, I rise today to speak about the benefits of the Tax Cuts 
and Jobs Act, specifically in the Fourth District of Arkansas.
  One of the greatest advantages that H.R. 1 provides residents of 
Arkansas' Fourth District is an increased standard deduction of $12,000 
for single filers and $24,000 for joint filers.
  In my district, 81.5 percent of residents choose the standard 
deduction when filing their taxes, and they will now be taxed on a 
smaller portion of their income. In addition, the child tax credit has 
been doubled to $2,000 and made partially refundable, a boost for low-
income families. Those who itemize their deductions will find most of 
their previous options still available, including the interest 
deduction for most mortgages, capital gains deductions, and deductions 
for charitable contributions.
  An overwhelming number of low- and middle-income Arkansans have 
benefited from the first major tax reform in 36 years. At the same 
time, these changes have simplified our complex tax laws and encouraged 
businesses of all sizes to invest in their communities.

                              {time}  2000

  Many have committed to increasing wages, paying bonuses to employees, 
and reinvesting in American jobs and infrastructure, as my colleagues 
have previously mentioned.
  Businesses in Arkansas are thriving, and the biggest concern that I 
hear right now are where do they find labor. We have got a low 
unemployment rate and there is a huge competition for labor in my 
district.
  H.R. 1 also maintained the Federal historic tax credit that was 
originally championed by Ronald Reagan. Cities, like my hometown of Hot 
Springs, have relied on the historic tax credit to revitalize downtowns 
and create jobs.
  This tax credit has been used to refurbish, revitalize, and 
reinvigorate properties and communities across the Fourth District of 
Arkansas and across the country. This not only brings economic 
prosperity back to these towns and back to these historic areas, but it 
allows us to keep our history alive for future generations.
  Passage of tax cuts and the continuation of the Historic Tax Credit 
will continue to propel the economy of Arkansas and the country 
forward. I am proud to have supported it and proud to stand up with my 
colleagues from The Natural State and around the country to praise its 
benefits.
  Mr. JOHNSON of Louisiana. Mr. Speaker, I yield to the gentleman from 
Iowa (Mr. Young).
  Mr. YOUNG of Iowa. Mr. Speaker, I thank my colleague for putting this 
together tonight.
  Mr. Speaker, Iowa's economy is humming, paychecks are growing, 
employers are hiring and investing, unemployment is low.
  Not too long ago, during National Small Business Week, I visited with 
the Urbandale Chamber of Commerce to talk about the benefits of the new 
Tax Code. A small businessowner told me: ``When the new income tax 
calculations came out, my employees all asked why their paychecks were 
bigger.''
  The businessowner told them it was because of the Tax Cuts and Jobs 
Act. They thought there was a mistake.

[[Page H4767]]

But, no, this is real, and workers are feeling the benefits of the tax 
relief law.
  A constituent from the Des Moines metro area called the office one 
day to share with us that his monthly income had gone up $300 because 
of tax relief. That is real money to Iowans.
  A resident of Council Bluffs shared he was receiving over $100 more 
in each paycheck, which he and his wife are using to make their car 
payments. It is helping Iowans.
  A small brewery in Glenwood, Iowa, in Mills County called Keg Creek 
is expanding their operations and investing in new equipment as they 
grow.
  A manager at Jethro's BBQ in western Des Moines said: ``Our employees 
are bringing home more money. Everyone across the board is taking home 
more money. I can't be more clear about that.''
  He continued: ``It is helping the people that work for us.''
  Mr. Speaker, the new tax law is helping people across the Third 
District, throughout all of Iowa, and the country. We see this 
reflected in data and we just heard it through testimonials.
  Since the Tax Cuts and Jobs Act was passed, 1 million jobs, we have 
heard, have been created; unemployment is at the lowest rate in 50 
years; and for the first time in 17 years, two-thirds of Americans say 
it is a good time to find a quality job.
  Consumer confidence is the highest it has been in nearly 2 decades. 
Compensation increases for workers at small businesses are at the 
highest level in 20 years. Average hourly and weekly earnings are 3.4 
percent higher than this time a year ago.
  We hear the statistics, because the evidence is clear, and we hear 
the voices of our constituents telling us this as well.
  Our pro-growth policies, tax relief, and commonsense regulatory 
reform are working. I look forward to seeing our economy continue to 
grow and flourish and to see American workers and their families 
continue to thrive.
  Allowing workers to keep more of their hard-earned dollars is simply 
the right thing. And when you do the right thing, good things happen. 
Good things are happening in Iowa because of this tax relief.
  Mr. JOHNSON of Louisiana. Mr. Speaker, I yield to the gentleman from 
Kansas (Mr. Estes).
  Mr. ESTES of Kansas. Mr. Speaker, I thank the gentleman, my friend 
from Louisiana, for yielding.
  Mr. Speaker, I rise today to discuss how the Tax Cuts and Jobs Act is 
helping families and businesses in my home State of Kansas and 
throughout our country.
  Since Republicans in Congress and the President enacted tax reform, 
400 companies have announced $4 billion in bonuses and investments, 
impacting 4 million workers.
  In my community, Spirit AeroSystems announced new investments in 
training and technology. Fidelity Bank announced $1,500 bonuses for its 
400 Wichita area employees. Cox Communications announced up to $2,000 
bonuses for its 900 area employees.
  Recently, small businessowner Bob Aldrich of railroad car parts 
supplier, Wichita Railway Services, gave his employees $3,000 to $6,000 
bonuses, the largest in the country, thanks to the new law.
  In addition to the bonuses and the new jobs being created, 90 percent 
of Americans began seeing more monthly take-home pay in February.
  For Kansans, that meant a middle class family of four will see a tax 
cut of nearly $2,300.
  These numbers are not crumbs. No, they are not crumbs at all for 
millions of families across the country. And despite those doomsday 
predictions, the Tax Cuts and Jobs Act is already boosting our economy.
  Just last week, the unemployment rate fell again to 3.8 percent, the 
lowest in 18 years. And when families and businesses file next year 
under the new Tax Code, hardworking Americans will keep even more of 
their money.
  In fact, Wichita tax accountant Archie Macias analyzed his clients' 
2017 tax returns and found that approximately 95 percent of his clients 
will pay less in taxes next year due to the new law.

  These numbers are staggering. But behind all of these statistics are 
people. Whether it is a small general aviation parts manufacturer in 
Newton or a wheat farmer in Pratt, Kansans from all backgrounds and in 
all sectors are seeing growth in our economy once again.
  Republicans are delivering on our promise to cut taxes and cut 
regulations, and I look forward to continuing our pro-growth agenda to 
help American workers and their families.
  Mr. JOHNSON of Louisiana. Mr. Speaker, I thank the gentleman and all 
my colleagues who have participated tonight in this Special Order.
  I have spoken quite a bit, we all have, about the national benefits 
of tax reform, because I think the wage increases and the job creation 
and the business investment and the consumer confidence should not be 
ignored, and I am so grateful that has been highlighted tonight. But I 
also want to talk about what tax reform means to our folks back home in 
Louisiana and in my Fourth Congressional District.
  The U.S. Chamber of Commerce predicted that enacting the Tax Cuts and 
Jobs Act would lead to the creation of more than 13,000 jobs in 
Louisiana and effectively give middle class families in our State a 
raise of roughly $2,000. But I would like to highlight the benefits the 
U.S. Chamber specifically predicted for my constituents in the 15 
parishes, or counties as they are known everywhere else in the country, 
in northwestern and west Louisiana. That is my district.
  We have over 53,000 taxpayers in the Fourth District of Louisiana 
that will be able to claim a larger child tax credit, just by one 
example. The Tax Cuts and Jobs Act increased the child tax credit from 
$1,000 per child to $1,600 per child.
  Nearly 50,000 taxpayers in the Fourth Congressional District derive 
their income from small businesses, and we know the Tax Cuts and Jobs 
Act reduces taxes for small businessowners. Everyone ultimately will 
benefit from that.
  For small businessowners, tax reform implements a new, lower, 9 
percent tax rate on the first $75,000 of net business income for owners 
earning less than $150,000. Tax reform reduces taxes on small business 
investment overall by creating a new 25 percent small business tax 
rate.
  Over 4,000 taxpayers that used to have to pay the alternative minimum 
tax will no longer have to do that. The Tax Cuts and Jobs Act, as we 
know, eliminated the AMT.
  Even the stress that comes from filing taxes is now going to be 
reduced. What used to take many, many hours for most Americans has now 
been reduced substantially.
  The Tax Cuts and Jobs Act doubled the standard deduction, meaning 
that many taxpayers will have much simpler returns to fill out now 
every year and could potentially even file their returns on a document 
the size of a postcard. Yes, it is true.
  And 6 months after enactment of the Tax Cuts and Jobs Act, the good 
news just keeps coming in. We can scarcely keep up with all the happy 
headlines that have come out of this. That is exactly what we hoped, 
exactly what we predicted, and it is all coming to pass.
  But rather than just talking about the sum of the benefits, I would 
like to talk about a specific success story, because when we relate 
this to real people and what it means to real, average, everyday, 
hardworking Americans, that is where we understand the real benefit.
  I want to talk about the success story of Canal Coffee shops, owned 
and operated by Bossier City native Rodrick James.
  Starting in 2016, Mr. James and Priscilla Mayfield opened their 
anchor store in downtown Kinder, Louisiana, and quickly saw success in 
the coffee shop and light lunch business model.
  Remarkably, Mr. James built his business from the ground up without 
taking a small business loan.
  He expanded his business to include shops in Oberlin and Shreveport, 
Louisiana. And now with the implementation of pro-growth policies, Mr. 
James has announced that he plans to open a fourth and then a fifth 
store in the very near future.
  The self-described entrepreneur is anxious to make a difference, and 
he said: ``The latest tax reform bill will definitely be good for me. I 
am growing''--my business is growing--``and

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this tax relief will help me continue that growth.''
  He continued: ``I pay my employees well already, but there is a lot I 
can do to grow faster with the extra money.''
  See, our district is full of small businessowners like Rodrick James. 
They are working long hours. They are sacrificing. They are playing by 
the rules. They are giving their all to achieve their own version of 
the American Dream.
  In fact, that is how we define the American Dream. If you are willing 
to sacrifice, you are willing to work hard, you are willing to play by 
the rules, you ought to be able to make a better life for yourself and 
your family, for your children that come after you, and now we are 
enabling that again.
  This Congress has delivered a fairer, simpler Tax Code that has 
allowed small businessowners, just like Rodrick, to keep more of their 
hard-earned dollars and reinvest in their employees, businesses, and 
community.
  Mr. James served our Nation in the U.S. Army for 8 years before 
becoming a businessowner, and now he strives to remain community-
focused. He has donated over $7,000 to students in our area, and as his 
business continues to grow, we are certain he is going to continue to 
sow those good seeds back into the community.
  His story is truly inspiring. It embodies the essence of what it 
means to be an American. I am proud to represent him and his business 
right here in this Congress.
  All around the Fourth District, throughout Louisiana, and every 
corner of our great Nation, you can find remarkable people who share 
Mr. James' experience. Their dreams, that they work hard every day to 
achieve, can become even bigger with tax reform. This is a big thing 
for the country.

  As my colleagues have said and reiterated here tonight, Mr. Speaker, 
America is back, and we are humbled to have been a part of it.
  I am grateful to all my colleagues who participated in this Special 
Order this evening. For all the reasons we have articulated, we just 
want to highlight, once again, that this is an important and proud 
moment for our Nation, and we are all truly grateful to have been a 
part of this history.
  Mr. Speaker, I yield back the balance of my time.

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