[Congressional Record Volume 172, Number 3 (Tuesday, January 6, 2026)]
[Senate]
[Pages S19-S20]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]



                       Working Families Tax Cuts

  Mr. THUNE. Mr. President, last year, Republicans followed through on 
our promises to the American people.
  The cornerstone of that was the Working Families Tax Cuts and the 
rest of that landmark legislation--a bill that helps deliver safer 
streets; that puts more money in Americans' pockets; and that creates 
new opportunities to get ahead. I have said that we did 10 years of 
legislating in this bill. There is a lot in it. It is generational in 
terms of its content and its impact, and this year, hard-working 
Americans will start to see the benefits of what Republicans delivered.
  At the top of that list is the permanent tax relief in this bill. For 
too many Americans, affordability remains a challenge, and 
affordability begins with how much money you have in your budget and 
your pocket. Thanks to the Working Families Tax Cuts,

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hard-working Americans will see bigger paychecks this year, and that is 
breathing room that families can count on this year and in the years to 
come because Republicans' tax reform is permanent.
  As the W2s go out this month and Americans prepare to file their 
taxes, they can also expect to see benefits from the Working Families 
Tax Cuts in their tax returns. They will be able to take a larger 
standard deduction, and seniors will be able to take a new bonus 
deduction on top of that. The child tax credit is now worth $2,200 per 
child, and it is linked to inflation so it will never lose its value. 
Workers who earn tips and overtime won't have to pay Federal taxes on 
that income either. All of that adds up to bigger refunds come April.
  The Working Families Tax Cuts provide much needed relief after a 
yearslong inflation crisis that is still--still--straining families' 
budgets; so passing this bill--and delivering an average $3,700 tax cut 
to hard-working Americans--was a priority for Republicans. But that is 
not the only thing this bill did--far from it. We also made 
generational investments in healthcare, national security, and public 
safety.
  Since 2005, more than 100 hospitals in rural parts of this country 
have closed their doors. It is important that we support and strengthen 
critical healthcare access points for Americans who live in rural 
areas. So, in our legislation, Republicans created the $50 billion 
Rural Health Transformation Fund to bolster rural healthcare; to expand 
access; to modernize care; and to strengthen the rural healthcare 
workforce.
  Our landmark legislation also addresses pressing security needs. In 
the months since this bill passed, not a single--single--illegal 
immigrant has been released into the United States. That is thanks, in 
part, to the generational investment we made to sustain the Trump 
administration's border security policies.
  Our bill invests in hiring more border agents, increasing detention 
capacity, and providing the technology and resources needed to stop the 
flow of illegal immigrants and illegal drugs across our borders.
  Then there is national security. After 4 years of the Biden 
administration and Democrats putting defense spending on the back 
burner, Republicans made a historic investment to help rebuild our 
military so we can deter and defeat today's threats and tomorrow's.
  Our legislation boosts shipbuilding and defense production capacity. 
It grows our Air Force fleet, protects the homeland with the Golden 
Dome missile defense system and modernization of our nuclear deterrent 
and more. We are continuing our efforts with the kind of sustained 
investment that is needed to keep America's military strong for the 
long term.
  Our landmark legislation also makes a serious investment in public 
safety here at home. That starts by supporting the police. There is 
funding for State and local law enforcement agencies in this bill, 
including boots-on-the-ground efforts to combat violent crime. Our 
legislation supports efforts to combat drug trafficking and target 
precursor chemicals used in the production of fentanyl, and it provides 
resources for State and local law enforcement to assist Federal 
officers in enforcing immigration laws.
  I am also proud of the investment this bill makes in modernizing 
America's air traffic control system. The systems being used in air 
traffic control towers today are in desperate need of an update, and 
our legislation provides the support needed to deploy state-of-the-art 
technology across America. I am glad that the modernization efforts 
this bill supports are now underway.
  There is a lot more I can talk about when it comes to our once-in-a-
generation legislation: its support for small businesses, farmers, and 
ranchers; its provisions addressing waste, fraud, and abuse in Federal 
programs to save taxpayer money; or its support for the next generation 
through more educational choice and investment accounts for a secure 
future.
  But I will leave it here. Republicans delivered a big win for the 
American people last year with our bill. And in 2026, the American 
people are going to feel its impact. I look forward to that story 
unfolding, literally, in every corner of America.
  I yield the floor.
  I suggest the absence of a quorum.
  The PRESIDING OFFICER. The clerk will call the roll.
  The senior assistant 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.