House Resolution 30
By: Representatives Clark of the 100th, Gaines of the 120th, Stephens of the 164th, Reeves of
the 99th, Hilton of the 48th, and others
A RESOLUTION
Expressing support for the permanent extension of the Tax Cuts and Jobs Act of 2017; and
for other purposes.
WHEREAS, prior to government-mandated economic shutdowns during the COVID-19
pandemic, the Tax Cuts and Jobs Act of 2017 spurred steady economic expansion and
allowed the spirit of entrepreneurship to flourish while creating new jobs and opportunities
for millions of Americans; and
WHEREAS, the tax cuts of 2017 resulted in a $1.5 trillion net tax cut and were followed by
historically low unemployment rates, an increase in business investment, and a $6,000
increase in real median household income over two years, including scores of raises and
bonuses for workers immediately after the 2017 tax cuts were adopted; and
WHEREAS, more than 100 million American taxpayers from all income groups, but
especially middle and working class American taxpayers, have enjoyed real tax relief due to
the Tax Cuts and Jobs Act of 2017; and
WHEREAS, twenty three provisions of the 2017 tax cuts directly relating to individual
income taxes, such as the reductions in personal income tax rates, the near doubling of the
standard deduction, and the substantial reduction of the hated Alternative Minimum Tax
(AMT), will expire after December 31, 2025; and
WHEREAS, the 2017 tax cuts reduced federal tax rates for households across every income
level, and this relief resulted in a tax cut of more than $1,500 for the average middle-income
earner; and
WHEREAS, prior to the 2017 tax cuts, the top corporate income tax rate in the United States
was 35 percent, the highest among all nations in the Organization for Economic Co-operation
and Development (OECD); and
WHEREAS, the 2017 tax cuts reduced the business tax rate from 35 percent to 21 percent,
bringing the United States back to average among OECD member nations and dramatically
enhancing American competitiveness; and
WHEREAS, the 2017 tax cuts set an annual cap of $10,000 on the state and local tax (SALT)
deduction, thereby broadening the tax base at the federal level and in many states, which
caused state level budget surpluses and resulted in many states offering substantial tax relief;
and
WHEREAS, if the current $10,000 cap on the SALT deduction is allowed to expire after
December 31, 2025, the federal tax base will be narrowed; and
WHEREAS, returning to an unlimited SALT deduction would be an incentive for many
states to once again implement higher taxes and spend at higher levels; and
WHEREAS, a majority of Americans support making the 2017 tax cuts permanent; and
WHEREAS, allowing the Tax Cuts and Jobs Act of 2017 to expire would result in a massive
tax increase on hardworking American taxpayers, a significant decline in American
competitiveness, fewer jobs, reduced wage income for workers, and higher prices.
NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that
the members of this body express their support for the permanent extension of the Tax Cuts
and Jobs Act of 2017 with commensurate federal spending cuts to avoid increasing the
United States' debt burden.
BE IT FURTHER RESOLVED that the Clerk of the House of Representatives is authorized
and directed to make appropriate copies of this resolution available for distribution to the
public and the press.