[Congressional Record Volume 171, Number 117 (Tuesday, July 8, 2025)]
[Senate]
[Page S4244]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                       ONE BIG BEAUTIFUL BILL ACT

  Mr. THUNE. Mr. President, in the runup to last year's elections, 
Republicans made some promises to the American people. We promised to 
turn the page on the failures of the last 4 years, to help working 
families and to get our economy moving, to make our country stronger 
and more secure. Last week, we delivered legislation that will help 
fulfill those promises. That starts with permanent tax relief for hard-
working Americans.
  Back in 2017, during the first Trump administration, Republicans 
passed the Tax Cuts and Jobs Act, legislation that cut Americans' tax 
rates, doubled the child tax credit, and nearly doubled the standard 
deduction. But without action from Congress, a substantial part of the 
Tax Cuts and Jobs Act would have expired this year, and that would have 
meant a huge tax hike for hard-working Americans--some $2,500 for 
people in my State of South Dakota.
  We were determined not to let that happen--not next year, not ever--
and I am proud that our bill permanently extends all of the individual 
tax relief from the Tax Cuts and Jobs Act. That means lower tax rates 
for every income level, permanently, an enhanced $2,200 child tax 
credit that is now linked to inflation, and the higher standard 
deduction.
  And we did more than that. We included no tax on overtime, no tax on 
tips, an even bigger standard deduction for seniors, and new investment 
accounts that will help the next generation get a running start on 
their American dream. In a word, the American people will be able to 
keep more of their hard-earned money instead of sending it to the 
Federal Government in Washington, and they will have the freedom to 
spend, invest, and save more of their own money how they see fit.
  In addition to providing permanent relief for American families, our 
bill is about getting our economy moving again. The 2017 Tax Cuts and 
Jobs Act had our economy firing on all cylinders: more jobs, higher 
wages, companies large and small investing in America. The 2017 tax 
cuts transformed the Tax Code so that it would encourage growth, and it 
worked, but not all of that reform was permanent until now.
  Now, with the bill we passed last week, all of the 2017 pro-growth 
reforms are a permanent fixture of our Tax Code. That includes lower 
rates for small- and medium-sized businesses, the job-creating 199A 
small business deduction, and investment incentives that free up cash 
for small businesses, farmers, and ranchers to invest in their 
operations and in their employees. And, once again, we went even 
further than the 2017 reforms. We included full expensing for new 
factories and factory improvements to fuel economic growth and made-in-
America goods and jobs.
  And we included an even higher death tax threshold that will spare 
more family farms, ranches, and businesses from a potentially 
devastating tax, not to mention the expense of planning for it.
  Any bill that is about a stronger, more prosperous America would be 
incomplete if it didn't make America's farmers and ranchers stronger. 
Agriculture is the lifeblood of this country, but the last few years 
have been incredibly challenging for our agricultural producers. Our 
bill tackles those challenges head-on by bolstering programs that 
farmers and ranchers depend upon. It raises reference prices for every 
covered commodity; it expands crop insurance coverage and 
affordability; and it supports risk management, disaster assistance, 
conservation programs, and critical research and disease prevention 
programs that are essential to a robust agriculture sector.
  With this bill, Republicans are also making America more secure. We 
are ending the era of open borders by making a generational investment 
in border security. We are finally finishing the border wall. We are 
hiring more border agents and giving them the tools they need to keep 
illegal immigrants and illegal drugs out of our country. And we are 
hiring more ICE officers and enhancing our capacity to detain and 
deport criminal illegal immigrants who have taken up residence in our 
country.
  We are also making a major investment to bolster our national defense 
and build a military that can defeat the threats of today and tomorrow. 
We are boosting shipbuilding, expanding our Air Force fleet, and 
investing in drones and counterdrone technology. We are restoring our 
defense production capacity so that we can make more munitions here in 
America. We are protecting the homeland with missile defense and 
nuclear modernization--and more. Our bill is no substitute for robust 
yearly defense funding, but it gives us a head start on the long-term 
investments necessary to turn our readiness deficiencies around and 
ensure that America's military is the strongest in the world for years 
to come.
  One often overlooked part of our national security is our energy 
security, and our legislation will help ensure that America has a 
reliable and affordable energy supply for the long term. Our bill also 
helps deliver on Republicans' promise of a smaller and smarter 
government. Our bill achieves $1\1/2\ trillion in Byrd-compliant 
savings, including the first real entitlement reform in decades--reform 
that will put the programs in question on a more sustainable path for 
today's recipients and for tomorrow's.
  I am proud that Republicans are delivering on our promises to the 
American people, and I can't wait to see our policies begin working to 
help build a safer, a stronger, and a more prosperous country. It is 
going to be great.
  I yield the floor.
  I suggest the absence of a quorum.
  The PRESIDING OFFICER. The clerk will call the roll.
  The legislative clerk proceeded to call the roll.
  Mr. SCHUMER. Mr. President, I ask unanimous consent that the order 
for the quorum call be rescinded.
  The PRESIDING OFFICER. Without objection, it is so ordered.

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