[Congressional Record Volume 164, Number 94 (Thursday, June 7, 2018)]
[Senate]
[Page S3289]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                               TAX REFORM

  Mr. RISCH. Mr. President, as you may know, I supported the Tax Cuts 
and Jobs Act that became law in December of last year. We hear stories 
every day of the positive impact this law has had on the economy at 
large and in the lives of Americans who are seeing more money in their 
paycheck. What we don't hear are enough stories about the small 
businesses that have benefited from this law. As chairman of the Senate 
Committee on Small Business and Entrepreneurship, I supported this 
legislation because I believed that it would spark investment, increase 
economic growth, and reduce taxes for millions of small businesses 
whose work ethic and perseverance shows that the American Dream is 
still possible. I also saw the potential that the legislation would 
have, not just to help small business owners and their employees in my 
home State of Idaho, but to positively affect small businesses across 
the country. A couple of weeks ago, I began this series of speeches 
highlighting small businesses that have benefited from this 
legislation.
  While there are numerous stories about the benefits of tax reform, I 
rise today to talk about the story of the Don Ramon Restaurante Cubano 
and Social Club located in West Palm Beach, FL. Dina and Juan Rubio are 
the operators of this successful restaurant that offers traditional and 
affordable Cuban dishes in charming surroundings. Don Ramon Restaurant 
also offers catering services, provides live music, and hosts private 
events. Often, Juan will take the stage with his keyboard and entertain 
patrons with his rollicking renditions of traditional Cuban dances such 
as the salsa, son, and guaracha. This dedication to an authentic Cuban 
experience over the last 27 years is what has made this restaurant a 
popular culinary destination and landmark for people all over south 
Florida.
  From Cuba and Nicaragua respectively, Dina and Juan appreciate the 
opportunities afforded everyone by the American Dream and have worked 
hard to realize their goal of becoming successful entrepreneurs. New 
tax law changes implemented under the Tax Cuts and Jobs Act have 
allowed Dina and Juan Rubio to give their employees pay increases and 
larger holiday bonuses than normal. This law has also allowed them to 
begin planning capital improvements for their restaurant. They are 
planning to renovate their restaurant, open a take-out window, install 
new refrigerators and coffee machines, and hire up to eight new 
employees. Stories like the Rubio's demonstrate the benefits that tax 
reform has already had on numerous small businesses. Overall, it can be 
said that tax reform was a worthy goal that has increased small 
businesses' optimism, employee bonuses and wages, lowered taxes, and 
driven new capital investment.

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