[Congressional Record Volume 170, Number 124 (Tuesday, July 30, 2024)]
[Senate]
[Page S5560]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]



            Tax Relief for American Families and Workers Act

  Mr. President, now, 45 days after Joe Biden took the oath of office 
and I became majority leader, Senate Democrats passed a major expansion 
of the child tax credit, one of the signature policies of the American 
Rescue Plan. Every single Republican, down to the last Member, voted 
against this bill.
  The child tax credit expansion was a stupendous success. It cut child 
poverty in America in half--in half--but it sadly expired after a year. 
During that year, parents had money to pay for good food for their 
kids, to pay for school supplies, to pay for clothing and the things 
that so many parents can't afford to do. It made the kids so much 
better. But, of course, it did expire because it was passed just during 
COVID.
  This week, the Senate has a chance to do it again, to pass another 
expansion of the child tax credit to help get more kids out of poverty. 
This is just one of the many reasons--one of many reasons--the Senate 
should take up the Tax Relief for American Families and Workers Act.
  Last night, I filed cloture on this important piece of legislation, 
and Senators should expect to vote on this measure Thursday.
  Now, on the day Democrats assumed the majority in 2021, I promised my 
colleagues that I would always try my best to work first in a 
bipartisan way to get things done in this Chamber. I have always said 
bipartisanship is preferable because it is the best approach to 
achieving results. The Senate's record over the last 3 years bears this 
out. Democrats and Republicans have come together again and again to 
pass historic bills like infrastructure, Chips and Science, Ukraine and 
Israel aid, veterans' healthcare. And we have even passed bills on more 
difficult issues like gun safety and marriage equality. And, of course, 
together we avoided default and shutting down the government, which 
would have wreaked such havoc in our economy and hurt so many millions 
of families.
  Now, just today, we are getting another bipartisan bill done through 
KOSA and COPPA. We want to continue the productive streak this week 
with a vote on the tax bill, though, because it will deliver so many 
benefits for families. This should be bipartisan. It passed in a 
bipartisan vote in the House, and I hope Republicans here in the Senate 
choose to join us.
  But I have also always been clear that Democrats would not shy away 
from moving forward on important issues when necessary to give the 
American people a chance to see where their elected representatives 
stand. Putting Senators on record is one way progress is made on 
important issues. It can bring important issues to the forefront. It is 
what we did on choice, IVF, contraception last month.
  This week is a classic example of how we can do both in the Senate: 
pass bipartisan legislation to get things done for the American people, 
like KOSA and COPPA, but also put pressure on Republicans to show where 
they stand on important issues like the child tax credit, affordable 
housing, and R&D. So, this week, the American people will also get a 
chance to see which Senators, in reality, support tax relief for 
parents and businesses and housing, and who opposes it.
  Now, over the past few days, some Republican Senators, like the 
junior Senator from Ohio, have claimed laughably that Democrats somehow 
oppose the child tax credit. This is plain old nonsense. Democrats do 
not oppose the child tax credit whatsoever. On the contrary, we 
strongly support it. We authored it and put it together back in 2021, 
and the child tax credit is one of the most significant achievements 
Democrats have done under the Biden-Harris administration.

  If anyone wants to know who actually opposes the child tax credit, 
they should go ask the 49 Republican Senators who voted against the 
child tax credit when we passed the American Rescue Plan.
  Here is the truth: Democrats want to pass the tax package because it 
will help lift more kids out of poverty with another expansion of the 
child tax credit. Democrats want to pass the tax package because it 
will reward businesses that will invest in R&D and new equipment, which 
will mean new jobs and greater opportunity. Democrats want to pass the 
tax package because it makes progress on a subject I am passionate 
about, affordable housing. And this package, thankfully, includes an 
expansion of the low-income housing tax credit, one of the best tools 
we have for increasing the supply of housing.
  Democrats are ready to go. The American people need tax relief. The 
big question right now is, Will Republicans join us, or will they stand 
in the way?
  So let me just say it again because I am very proud of this Senate 
and, particularly, of our caucus. This week is a classic example of how 
we can do both in the Senate: pass bipartisan legislation to get things 
done for the American people, like KOSA and COPPA, with large 
bipartisan majorities, but also put pressure on Republicans to show 
where they stand on important issues like the child tax credit, 
affordable housing, and R&D tax credit for business.
  I yield the floor.
  I suggest the absence of a quorum.
  The ACTING PRESIDENT pro tempore. The clerk will call the roll.
  The senior assistant legislative clerk called the roll.
  Mr. McCONNELL. Mr. President, I ask unanimous consent that the order 
for the quorum call be rescinded.
  The ACTING PRESIDENT pro tempore. Without objection, it is so 
ordered.