[Congressional Record Volume 171, Number 74 (Monday, May 5, 2025)]
[House]
[Pages H1849-H1852]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                          REPUBLICAN TAX CUTS

  (Under the Speaker's announced policy of January 3, 2025, Mr. 
Thompson of California was recognized for 30 minutes.)


                             General Leave

  Mr. THOMPSON of California. Mr. Speaker, I ask unanimous consent that 
all Members have 5 legislative days to revise and extend their remarks 
and to include extraneous material on the subject of my Special Order.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from California?
  There was no objection.
  Mr. THOMPSON of California. Mr. Speaker, I want to start today with 
some good news. I think it is fantastic that the Golden State Warriors 
played an incredible basketball game last night and brought them to 
victory over the Rockets out of Texas and are going to advance onto the 
next round of the basketball playoffs. So I congratulate the Dubs.
  Sadly, that is where the good news ends. What we are going to talk 
about for the rest of this evening is some bad news, bad for the 
American people.
  The Republican plan to extend the Trump tax cuts for billionaire 
donors like Elon Musk is a bad deal for the American people.
  During this Special Order, we are going to lay out exactly how 
reckless this Republican plan is to extend the Republican Trump tax 
cuts. An extension of the Republican Trump tax cuts would 
disproportionately benefit those who need it the least, would 
recklessly increase our Nation's deficits, and it fails to prioritize 
hardworking Americans' contributions.
  Republican tax cuts get our priorities exactly backwards. When 
Democrats passed tax cuts, we focused on who needed the help the most. 
The tax cuts that Democrats passed and that President Biden signed into 
law were some of the most significant middle-class tax cuts we have 
seen in a generation.
  In 2021, our expanded child tax credit nearly cut child poverty in 
our country in half. We also made historic expansions to both the 
earned income tax credit and the dependent care credit which 
dramatically cut child poverty. In other words, when Democrats do tax 
cuts, we focus those tax cuts on those who need it the most.
  The Republicans on the other hand are looking to extend tax cuts that 
are overwhelmingly tilted to benefit those who need it the least.
  Under the Republican tax bill, a taxpayer who makes $1 million or 
more saw an average tax cut of $79,000, where a taxpayer making $50,000 
only saw about $270 in tax cuts. Putting this another way, for every 
dollar they are giving to the average working person, they are handing 
$288 to a person making over $1 million every year.
  Let me be clear about that statistic. I am not talking about a 
millionaire, not someone who is sitting on a house and a 401(k) that 
they have worked for and saved for for 30 years to hit $1 million. This 
is what they are giving to someone who makes $1 million every year.
  Now, I don't know how you feel, Mr. Speaker, but I don't think people 
who are making $1 million a year are the ones who need a helping hand 
in this economy.
  Now, suffice it to say, we have made this point once or twice before, 
and every time we do we get the same response from our colleagues on 
the other side of the aisle. They say: People who make over $1 million 
pay a lot in taxes, so, of course, they get a bigger tax cut.
  However, that argument is full of prunes. Let's be clear. Congress is 
perfectly capable of cutting taxes for working people without also 
cutting taxes for those at the top.
  That is right. Believe it or not, Mr. Speaker, you can lower the tax 
rates at the bottom without also lowering the tax rates at the top.
  In fact, last year, the Treasury Department did a study. They looked 
at how much it would cost to extend the Republican Trump tax cuts so 
that everyone making under $400,000 a year was held harmless. There was 
no impact on the bottom 98 percent of the income distribution.
  How much did it cost?
  They said it would cost $1.8 trillion. Now, that is not pocket 
change. We all know that, but it is a heck of a lot less than the 
recent Joint Committee on Taxation estimate of $4.6 trillion that it 
will cost to extend the Republican Trump tax cuts that favor those who 
don't need any help.

                              {time}  2030

  The thing is, if Republicans would be willing to abandon their goal 
of cutting taxes for the most fortunate, if they would genuinely focus 
on the middle

[[Page H1850]]

class and focus on offsetting those tax cuts in a responsible, deficit-
neutral manner, I bet they could get a lot of colleagues on my side of 
the aisle to join them in that effort.
  Instead, they have embarked on a go-it-alone strategy, and go it 
alone they will. As long as their goal is to reward their big donors 
with massive tax cuts while leaving working people behind, they can go 
it alone.
  Someone who knows the impact that these tax cuts have had on 
taxpayers across our country, the negative impact they have had on 
working people across our country; someone who knows well how these 
Republican tax cuts stole from people who live in high-cost areas their 
ability to deduct their State and local taxes, costing constituents in 
those areas thousands and thousands of dollars a year; someone who 
knows well what that is and has been working tirelessly ever since they 
did that, ever since they foisted that tax increase on people in high-
cost-of-living areas; and someone who has been working on it ever since 
they did it, trying to work with people on both sides of the aisle to 
figure out how to resolve the State and local tax deduction is my 
colleague,  Tom Suozzi from New York. He is a great Member and a member 
of the Ways and Means Committee.
  Mr. Speaker, I yield to the gentleman from New York (Mr. Suozzi).
  Mr. SUOZZI. Mr. Speaker, I thank the gentleman for yielding, and I 
thank him for bringing attention to this important issue.
  I am going to talk about the State and local tax deduction in some 
detail, but first let me just say generally that what we are talking 
about is so important. We have so many of our friends on the other side 
of the aisle who are constantly talking about how the government spends 
too much money and how deficits are getting so much bigger.
  Here, under their tax bill that they are proposing right now, they 
are going to increase the deficit in the United States by $4.5 
trillion. Now, that doesn't make any sense. Why would they propose 
something when they have people on their side who their singular most 
important issue is reducing the deficit, but they would increase the 
deficit by $4.5 trillion?
  Now, my colleague talked about the tax cuts from 2017, well, a lot of 
my residents didn't see a tax deduction. They saw a tax increase. The 
reason they saw a tax increase is because they capped the State and 
local tax deduction at $10,000.
  Let me just explain what the State and local tax deduction is. The 
State and local tax deduction was in place for 100 years, from 1913 
until 2017. In 1930, they started the Federal income tax code in the 
United States of America. When they said we are going to tax people's 
income at the Federal level, a lot of Governors, mayors, and local 
elected officials said, no, they don't want a Federal income tax 
because that will stop them from raising the taxes at the State and 
local level. Since America's founding, government was mainly paid for 
at the State and local level through State and local taxes. The Federal 
Government was funded by tariffs, quite frankly, a very interesting 
topic for today.
  When the mayors and Governors protested, they said: We don't want to 
have a Federal income tax because you are going to hurt us. We don't 
want to pay taxes on the taxes we have already paid at the State and 
local level.
  The Federal Government said: Don't worry about it. We will put a 
deduction in place that says you can deduct your State and local taxes 
from your income, so you don't have to pay taxes on the taxes you have 
already paid.
  Okay, let's do that. They put it in place for 100 years.
  In 2017, they said we are going to cap this deduction that has been 
in place for over 100 years at $10,000. They took the long arm of the 
Federal Government and reached into local governments. They violated 
the covenant of federalism, and they said: We are going to make you pay 
taxes on the taxes you have already paid to your States, to your 
cities, to your towns, to your villages, to your school districts. We 
are going to tax you on the money you have already paid in taxes at the 
State and local levels.
  That caused some people's taxes to go up, especially in high-tax 
States that happen to be Democratic States, such as in New York, New 
Jersey, California, Connecticut, Illinois, Massachusetts, Maryland, 
Michigan, Minnesota, Oregon, Pennsylvania, Virginia, Rhode Island, and 
Hawaii. They caused people's taxes to go up because they could no 
longer deduct their State and local taxes.
  It is not fair. In fact, people have moved away from our States to 
other lower tax States.
  Why are taxes higher in my State and in your State compared to, say, 
Florida and Texas? They are higher because in New York State and in 
California, we insure our children. We have the lowest rates of 
uninsured children in the United States of America and the lowest rates 
of uninsured adults in the United States of America, whereas Florida 
and Texas have the highest rates of uninsured children and uninsured 
adults.
  Our taxes are higher in our States because we pay our teachers, 
police officers, firefighters, and other public workers in public 
employee unions and other union workers higher wages. They don't like 
unions in Florida, Texas, and other low-tax States.
  It is not fair that in States like mine and yours, Mr. Thompson, and 
other Democratic States, we are net donors to the Federal Government. 
We send more money to the Federal Government than we get back.
  A lot of our colleagues criticize our States. They say it is so 
ineffective the way we are running our States. Why is it that we are 
doing so well economically that we are the biggest net donors to the 
Federal Government? We send more money to the Federal Government in 
income taxes than we get back in Federal contracts and Federal 
programs.
  In fact, most of the red States in the United States of America are 
net takers, and most of the blue States are net donors, so it is not 
fair. It is very different from State to State in our country, but in 
my State, for example, and in Mr. Thompson's State, similarly, if you 
have a teacher and a police officer who are married, their income could 
be over $150,000, $200,000 a year. In our States, because the taxes are 
higher, because the cost of living is higher, the cost of housing is 
higher, so that $150,000 to $200,000 a year is not a wealthy person. 
That is a middle-class person.

  I talked to a friend of mine from Oklahoma, and I told him that 
person making $150,000 between the husband and wife is middle class. 
They said: $150,000 a year? If they lived in my State, they would be 
living in a gated community. They would belong to the country club.
  That is not what it is like. It is different from place to place.
  We set up these different State and city governments throughout our 
country to be laboratories of democracy, to run their States and their 
cities the way they see fit, to tax them as they see fit, and the one 
way that they used the Federal income tax code to move forward was to 
have a State and local tax deduction that was ripped away from them in 
2017.
  Some of my colleagues on the Republican side have said they will not 
support this new tax bill unless we restore the State and local tax 
deduction. We would like to see a complete repeal of the cap. We would 
like to have you be able to claim all of your State and local taxes. We 
passed it three times when the Democrats were in charge. We passed it 
once, complete repeal; twice, complete repeal; third time, $80,000 cap.
  Some Republicans have proposed a cap of $25,000. Five Republicans 
have stood up and said $25,000 is not acceptable. I want to commend 
them for standing up for their residents and taxpayers against their 
party and saying they will not support this bill.
  President Trump came to my State, actually right near my district in 
Nassau County, where I used to be the county executive. He spoke at a 
campaign rally in the summer of 2024, and he said we have to restore 
the State and local tax deduction. Now, he is the one who took it away. 
He said that we have to restore the State and local tax deduction. 
Well, let's hold the President to that.
  Let's commend our five colleagues who are standing up against their 
party to say they want to raise the State and local tax deduction.

[[Page H1851]]

  Let's be fair to these middle-class families. Let's be fair to these 
States. Let's be fair to these mayors, Governors, and county 
executives. Let's be fair to our firefighters and teachers. Let's be 
fair to make sure that these States that are net donors to the Federal 
Government are treated with the proper respect and dignity that they 
deserved throughout America's history and stop penalizing them for 
trying to serve their residents the best way they can.
  Again, I appreciate the gentleman for yielding.
  Mr. THOMPSON of California. Mr. Speaker, I thank the gentleman for 
the passion he brings to this issue. I know how much work he has put 
into it.
  I want to add a couple of things on the SALT topic.
  One, as I think the gentleman remembers, when this was happening, my 
subcommittee held hearings on SALT. We brought witnesses in from a 
number of different States, not all blue States. Blue States are the 
ones that are generally recognized as being most harmed by this 
terrible tax policy that the Republicans put on us.
  What we saw in those hearings were red States are quickly catching 
up. This is catching red State taxpayers as well, and it is hurting 
them just like it is hurting taxpayers in blue States.
  I want to mention that the gentleman talked about our Republican 
colleagues who are talking a good game about how they won't vote for 
this, that, and the other thing unless SALT is taken care of. Well, 
SALT goes back to what it used to be if we don't do anything, so that 
is where we could end up if this foolish tax bill that is being pushed 
on the American people right now were to go away. We get our SALT 
deduction back.
  I certainly hope that the colleagues that the gentleman mentioned are 
going to hold to their word and work with us to see if we can fix that.
  The gentleman is spot on regarding donor States like his State and my 
State. We give more money to the Federal Government than we get back.
  Just to demonstrate how big that is, in my State of California, if 
you deduct the money that we get back from the Federal Government from 
all the money that California taxpayers send to the Federal Government, 
what is left, what stays in Washington to go out to all the red States, 
is more than the entire State budget of 47 other States.
  To say that we represent donor States, that is almost a throw-away 
line. We are paying the freight for all the States that are voting in a 
way that is hurting the American taxpayer. It is inexcusable. It 
is inexcusable that my Republican colleagues are looking to enact these 
tax cuts at the expense of the American people, including cutting up to 
$880 billion from Medicaid over the next 10 years.

  Nearly 1 in 4 Americans, or 80 million American people, are covered 
by Medicaid. These cuts that the Republicans are promoting mean that 
our neighbors will struggle to afford to see a doctor, struggle to pay 
for medication, or won't have access to nursing home services if they 
need it.
  For over 60 years, Medicaid has been a lifeline for people with low 
incomes and for people with disabilities so they could have access to 
healthcare. Already, we are seeing rural hospitals struggling and not 
just in my district. Rural hospitals across the United States of 
America are struggling. Many of them are closing or are eliminating 
critical services.
  These hospitals, every one of them, are heavily reliant on 
reimbursement from Medicare and Medicaid. Any cut in Medicaid funding 
would lead to catastrophic results for all--not just those on Medicaid, 
for everyone. Those lacking coverage will skip necessary care, only 
making people sicker and requiring costlier treatment. It will put a 
strain on local emergency rooms and community health providers when 
these folks show up in the emergency room with a very serious problem 
that, as I said, will cost more to treat. In fact, every uninsured 
person results in a $900 uncompensated healthcare cost per year.
  This results in services being offered at higher prices for patients 
and reduced investments in local healthcare centers. Cutting Medicaid 
will devastate the most vulnerable.
  Mr. Speaker, 12 million people in rural areas, not rural areas in 
blue States, rural areas across the United States of America, 12 
million people in those rural areas have health coverage through 
Medicaid, including 47 percent of children living in rural communities. 
It is, in many instances, the only way that kids can get healthcare. 
Mr. Speaker, 38 percent of children in urban areas also rely on 
Medicaid coverage.
  Yet, these Medicaid and ensuing service cuts will just show new 
physicians that they can't count on keeping a job in a rural hospital. 
The Medicaid cuts will widen the gap between what a rural hospital can 
offer and what an urban or suburban hospital can offer.
  It is not just those on Medicaid who will suffer. Without Medicaid 
reimbursement, hospitals, clinics, doctors' offices, and urgent care 
centers will close, leaving even those with private insurance without 
access to healthcare.

                              {time}  2045

  In my State, one-third of the population is covered by Medicaid. 
Republicans can't cut one-third of the money that goes to healthcare 
and expect our healthcare system and infrastructure to stand. Hospitals 
and clinics will close their doors. If they don't close, they will cut 
services dramatically.
  It doesn't matter if you are on Medicaid, on Medicare, if you have 
private insurance through your employer, or you are filthy rich with 
pockets full of gold. If you go to the hospital or to the clinic or to 
an urgent care center and they have had to make drastic cuts to 
compensate for these terrible Medicaid cuts that the Republicans are 
trying to push down their throats, there is not going to be anybody 
there to take care of you. It doesn't matter if you have the money or 
you have the insurance.
  If the majority cuts services, your healthcare access will be 
truncated. There is no two ways about it. It has been a very 
interesting exercise to watch some of our Republican colleagues wrap 
themselves into pretzels claiming not to have voted for the Medicaid 
cuts, but it was just an overall structure giving direction of how we 
should cut these moneys.
  Remember, cut these moneys so that my colleagues on the other side of 
the aisle can give a tax cut to their billionaire, Musk-like donors. 
That is just not true. Republicans can't vote for a structure that 
takes $880 billion out of the healthcare safety net and claim not to 
have done it. Republican Members voted to cut Medicaid, which will hurt 
everybody's healthcare delivery.
  Now we see it again. The majority Members are trying to justify it by 
creating this balancing effort to suggest that Republicans are not 
cutting Medicaid but are just going to put in place some seven-bank 
shot procedure where the $880 billion is still at risk but Republicans 
can do it without voting to say that the majority actually cut 
Medicaid.
  My colleagues can't just hide the ball. It doesn't matter what 
Republicans call it. The priority of tax cuts for the very rich, people 
who don't need the help, will cut healthcare for all of our 
constituents. That is going to hurt every one of us. It doesn't matter 
if Members are in an urban area, a rural area, a suburban area, a red 
State, a blue State, or whatever color State my colleagues think they 
live in.
  These cuts are devastating. I have had hospital administrators in my 
district tell me that they are closing their hospitals if these go 
through. I have had clinics tell me that their clinics are done if this 
goes through. This is mean, cruel, and it doesn't have to happen. It is 
going to hurt everyone.
  I think it is important for the American people to know what the 
Senate is planning on doing in regard to this discussion. Senate 
Republicans are using what they call a current policy baseline. 
Remember that: current policy baseline.
  Mr. Speaker, I don't care what finance classes Members took. I don't 
care if you are the CFO in the biggest corporation in the world. This 
is not a policy definition that any of my colleagues have ever studied 
before. This is a new thing that the Senate majority Members made up in 
order to justify what Republicans are trying to do in regard to the tax 
cuts for people who don't need it.
  Senate Republicans call it current policy baseline to measure the 
cost of

[[Page H1852]]

the tax bill. According to Republicans, current policy baseline is just 
a fancy word for: We are not really doing what we say we are doing, but 
it is accounting fraud.
  Any way my colleagues cut it, it is accounting fraud. Here is what is 
going to happen: Republicans are going to pass massive tax cuts, with 
much of it going to those at the very top of the income scale, those 
who don't need our help.
  The nonpartisan professional economists at the Joint Committee on 
Taxation and the Congressional Budget Office are going to provide a 
score. In other words, they are going to tell us how much it is going 
to cost to do what Republicans want to do. They submit that information 
to all Members of Congress so that we know what the cost of this tax 
cut policy will be.
  Yet, with what the Senate is doing, the way the Senate majority is 
setting up this score, the score that has been developed by 
experienced, nonpartisan officials with Ph.D.'s in economics who 
provide this good information to us, they are going to have to do some 
kind of maneuver to figure out how to deal with this new accounting 
fraud.
  They are going to put all of the good work and all of the experience 
they have to the side because the Republicans don't want us to see what 
the real score is. The majority doesn't want my colleagues to see the 
kind of reckless deficits that this bill is going to create.
  Mr. Suozzi said it well:

       All of the tax policy that we are talking about is not paid 
     for.

  Mr. Speaker, all of the pearl-clutching that went on leading to the 
election and all of the crying and screaming about the national debt 
all of a sudden doesn't matter? We are going to put, at a minimum, $4.6 
trillion onto the national debt because of this.
  What Republicans will do instead is make up their own score with this 
new accounting fraud that the majority has developed. The Senate has 
made it clear what the score will say. It will say that extending the 
Republican Trump tax cuts costs zero. It is pretending that the tax 
cuts are free.
  Tax cuts, the American people know good and well, are not free. There 
is a cost associated with those. The ranking member of the Committee on 
Ways and Means, Mr. Neal, former chairman, described this magical-
thinking tax fraud accounting system that the Republican Senators came 
up with in a recent editorial in The Washington Post. I like his 
description. This is what he said:

       It is like saving your money and paying for three family 
     vacations and then saying: Now all of our future vacations 
     are free. We don't have to save. We don't have to pay for 
     them.

  Mr. Speaker, let me assure the whole House and the American people 
that extending the Trump tax cuts is not free. In fact, we have a 
recent estimate from the Joint Committee on Taxation that says that 
extending the Trump tax cuts costs $4.6 trillion.
  This is $4.6 trillion that will be added to the debt. Not only does 
extending the Republican Trump tax cuts cost an extra $4.6 trillion, 
but because they are pretending that it is free and doesn't cost 
anything and doesn't need to be offset, every last penny of those tax 
cuts will be borrowed money.
  Borrowed money isn't free either. Who is going to pick up the tab on 
this? Your kids, your grandkids, and future generations are paying the 
freight for this irresponsible tax policy that is coming down the way.
  On top of that, there is another $1.5 trillion in tax cuts that the 
Republicans want to add to that. That is $6.1 billion of unpaid-for tax 
cuts. That is $1.6 billion in debt on our children and our 
grandchildren just to give a tax cut to the wealthiest people in this 
country, people who do not need our help.
  This is wrong, Mr. Speaker. We need to stand up. Our friends and our 
colleagues on the other side of the aisle need to stand up and need to 
show the courage that their voters placed in them to stand up and speak 
out against this.
  Mr. Speaker, I yield back the balance of my time.

                          ____________________