Questions asked:Can you guarantee that under the duration of this Tax Cuts and Jobs Act, the middle class will not see a tax increase, that corporations will pay the flat 20% as well as create a 50% increase in high-wage US jobs? Can you guarantee citizens will not see their HealthCARE, Medicare, Medicaid, Social Security and SSI benefits reduced under the duration of this Tax Cut and Jobs Bill to pay for the 3 trillion dollar deficit? Thank you letters sent to Elected Official Responders below: Lamar Alexander (R), Tammy Baldwin (D), John Barrasso (R),Michael Bennet (D), Richard Blumenthal (D), Roy Blunt (R), John Boozman (R), Maria Cantwell (D), Ben Cardin (D), Tom Carper (R), Bob Casey (D), Bill Cassidy (D), Susan Collins (R), John Cornyn (R), Steve Daines (R), Joe Donnelly (D), Tammy Duckworth (D), Joni Ernst (R), Mike Enzi (R), Jeff Flake (R), Al Franken (D), Cory Gardner (R), Lindsay Graham (R), Chuck Grassley (R), Kamala Harris (D), Margaret Wood Hassan (D), Orrin Hatch (R), Heidi Heitkanp (D), Dean Heller (R), Mazie Horono (D), John Hoeven (R), James Inofe (R), Johnny Isakson (R), Ron Johnson (R), Tim Kaine (D), John Kennedy (R), Angus King (I), Amy Klobuchar (D), James Lankford (R), Patrick Leahy (D), John McCain (R), Claire McCaskill (D), Joe Machin (D), Ed Markey (D), Catherine Cortez Masto (D), Robert Menendez (D), Jeff Merkley (D), Shelley Moore Capito (R), Jerry Moran (R), Christopher Murphy (D), Patty Murray (D), Bill Nelson (D), Gary Peters (D), Rob Portman (R), Jack Reed (D), Marco Rubio (R), Bernie Sanders (I), Brian Schatz (R), Tim Scott (R), Jon Tester (D), Thom Tillis (R), Pat Toomey (R), Chris VanHollen (D), Mark Warner (D), Elizabeth Warren (D), Roger Wicker (R), Ron Wyden (D), Todd Young (R) Michigan Congressional Legislators: Sen. Debbie Stabenow (D), Rep. Jack Bergman (R), Rep. Bill Huizenga (R). Rep. Dan Kildee (D), Rep. Brenda Lawrence (D), Rep. Paul Mitchell (R), Rep. John Moolenaar (R), Rep. Fred Upton (R) Third Sendings were sent to Elected Official Non-Responders below:Cory Booker (D), Sherrod Brown (D), Richard Burr (R), Thad Cochran (R), Chris Coons (R), Bob Corker (R), Tom Cotton (R), Mike Crapo (R) Ted Cruz (R), Dick Durbin (D), Dianne Feinstein (D), Deb Fischer (R), Kirsten Gillibrand (D), Martin Heinrich (D), Mike Lee (R), Lisa Murkowski (R), Rand Paul (R), James Risch (R), Pat Roberts (R), Mike Rounds (R), Ben Sasse (R), Charles Schumer (D), Jeanne Shaheen (D), Richard Shelby (R), Daniel Sullivan (R), John Thune (R), Tom Udall (D), Sheldon Whitehouse (D), Michigan Congressional Legislators: Rep. Mike Bishop (R), Rep. John Conyers (D), Rep. Debbie Dingell (D), Rep. Sander Levin (D), Rep. Dave Trott (R), Rep. Tim Walberg (R) Thank-you letter:The MceZ Core Principle for December is RESPECTFULNESS! Open Letter for publication in Mcezupedia. December 9, 2017 Subject: Tax cuts for the wealthy; evisceration of the middle class; 3 trillion dollar deficit; trickle down economics; HealthCARE, Medicare, Medicaid, Social Security and SSI benefits drastically reduced Dear Senator __________, , Thank you for your response of to my letter of attached below. Corporations have made it clear that the 15% tax cut from 35% to 20% will not go toward creating new, high wage jobs. This permanent giveaway will go to investors. Corporate earnings are currently at a record high, while job growth and wages remain stagnant. Trickle down economics is a Republican Party myth that assumes voter ignorance, short-sightedness and gullibility. This bill is decidedly unpopular with the American people. The following statements were made by 3 prominent Republicans. Credibility of the Republican party notwithstanding, these statements reflect not only the party's elitism, but its disdain for the poor, working and middle class taxpayer and citizen– as a disposable burden. 11.30.17 Senator Orrin Hatch (in the context of CHIP) I believe in helping those who cannot help themselves but would if they could. I have a rough time wanting to spend billions and billions and trillions of dollars to help people who won’t help themselves, won’t lift a finger and expect the federal government to do everything. 12.2.17 Senator Chuck Grassley (in the context of the Tax Cuts and Jobs Bill) “I think not having the estate tax recognizes the people that are investing,” Grassley told the Register in a story published Saturday. “As opposed to those that are just spending every darn penny they have, whether it’s on booze or women or movies.” 12.3.17 Speaker Paul Ryan (who reportedly received Social Security Survivor benefits from age 16 to age 18) “We're going to have to get back next year at entitlement reform, which is how you tackle the debt and the deficit,” Ryan said on Ross Kaminsky's radio. Donors pay for campaigns. Government is funded by taxpayers. Elected Officials' are supported financially by tax payer dollars. In spite of Gerrymandering and voter suppression which have favored Republicans and are being challenged, election outcomes are determined by voters voting for a secure future for subsequent generations. Politicians running for office should also maintain this focus with integrity and honesty. I look forward to contacting you in the future. Thank you, again. Best regards,Eunice Beck Policy and Disclaimer Statement https://www.mcez.org/policydisclaimerstatementandtermsofservice.htmlwww.MceZ.orghttps://www.mcez.org/our12coreprinciples.html Original and Third sending Letter sent:The MceZ Core Principle for November is PRIDE Open Letter for publication in Mcezupedia. November 24, 2017 Subject: Tax cuts for the wealthy; evisceration of the middle class; 3 trillion dollar deficit; trickle down economics; HealthCARE, Medicare, Medicaid, Social Security and SSI benefits drastically reduced Dear Senator ______________, Thank you for your public service. Summary: H.R.1 — 115th Congress (2017-2018)Tax Cuts and Jobs Act Introduced in House (11/02/2017) This bill amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. With respect to individuals, the bill:
Can you guarantee that under the duration of this Tax Cuts and Jobs Act, the middle class will not see a tax increase, that corporations will pay the flat 20% as well as create a 50% increase in highwage US jobs? Can you guarantee citizens will not see their HealthCARE, Medicare, Medicaid, Social Security and SSI benefits reduced under the duration of this Tax Cut and Jobs Bill to pay for the 3 trillion dollar deficit? The Senate is scheduled to vote on the Tax Cuts and Jobs Act this Thursday, November 30, 2017. If I have not heard from you very shortly, I will contact you again. Best regards, Eunice Beck Policy and Disclaimer Statement https://www.mcez.org/policydisclaimerstatementandtermsofservice.htmlwww.MceZ.orghttps://www.mcez.org/our12coreprinciples.html Responses:From Senator AlexanderSenator Lamar Alexander <Correspondence_Reply@alexander.senate.gov> November 27, 2017 Dear Eunice, Thanks for getting in touch with me and letting me know what’s on your mind regarding tax reform. You don’t need to be an accountant to know that our tax code is too complicated, takes too many dollars away from Tennesseans and makes it harder to create good-paying jobs. Two separate tax reform proposals are being considered in the House of Representatives and the Senate. On November 16, 2017, House of Representatives approved its version of the Tax Cuts and Jobs Act. On November 16, the Senate Finance Committee approved a different proposal. This Senate Finance Committee bill is good for Tennesseans’ family incomes. Its middle class tax cuts will leave more money in the pockets of Tennesseans. Tax cuts for job creators will grow the economy and cause employers to raise wages in order to compete for employees. I look forward to continuing to work with President Trump, Chairman Hatch, and my colleagues in the House and Senate to help create a simpler and fairer pro-growth tax system. I’m grateful you took the time to let me know your views on tax reform. I’ll be sure to keep your comments in mind as this issue is discussed and debated in Washington and in Tennessee. Sincerely, Lamar LA/km From Senator BaldwinJanuary 10, 2018 Dear Mrs. Beck: Thank you for contacting me about our nation’s tax code. It is good to hear from you. On December 20, 2017, the Senate passed the Tax Cuts and Jobs Act (P.L.11597) along party lines. I opposed this bill because it is largely a tax giveaway to the wealthiest few, big corporations and Wall Street, while millions of middle class families will face tax hikes. What’s more, the legislation puts people’s healthcare on the chopping block to pay for it. That’s not right and it’s not fair. While corporations get permanent tax cuts, the top 1 percent will see more than 80 percent of the benefits in this bill. Personal exemptions and tax deductions for individuals have been eliminated or modified. That includes capping the deduction for state and local income, sales, and property taxes at $10,000. One out of every three Wisconsin taxpayers claims the current state and local income tax deduction. This change could also put further strain on state and local governments and their ability to adequately fund schools and roads, firefighters and police officers. What’s more, by the latest estimation from the nonpartisan Joint Taxation Committee, the tax bill will add a trillion dollars to the deficit—breaking our promise to the next generation and leaving them with the bill. We need to make our tax system simpler and fairer for hard working Wisconsin families, small businesses and manufacturers. That’s what I have been working for. This year, I introduced a number of tax reforms aimed at bringing tax relief to working families, start-ups, small businesses and manufacturers in Wisconsin. My Stronger Way Act would provide tax relief to working families by expanding the earned income tax credit and child tax credit. It also helps move unemployed individuals into the workforce by creating a new federal-state partnership to invest in local jobs programs. This tax reform rewards hard work and helps raise incomes by allowing workers to keep more of what they earn. My 21st Century Manufacturing Act would provide tax relief to manufacturers so they can invest in research and development, create jobs and help drive economic growth. This tax reform will encourage manufacturers all across our state to invest in research and development and help drive economic growth for years to come. My Support Our Start-Ups Act provides tax relief to small business start-ups so they can invest in growing their business and creating jobs. Small businesses are the engines of our economy and if we provide tax relief to start-ups, we can free up investments to create jobs and grow our economy. Finally, we should put an end to tax preferences for the wealthy and invest in an economy that works for everyone. My Carried Interest Fairness Act would end a tax loophole that allows hedge fund managers to pay a lower tax rate than many truck drivers, teachers and nurses. My legislation would ensure that income earned by managing other people's money is taxed at the same ordinary income tax rates as the vast majority of working Americans. President Trump promised to close the carried interest loophole. Unfortunately, when I offered an amendment to close the carried interest loophole, the majority did not help the President keep his promise and the amendment was not included in the bill. You can find more information about my amendments to the tax bill and proposed tax reforms online at: https://www.baldwin.senate.gov/pressreleases/baldwinproposesamendmentstorepublicantax bill Please know that your concerns will inform my work on tax reform. Rest assured, I will keep fighting for a tax code that grows our economy from the middle out. Once again, thank you for contacting my office. It is important for me to hear from the people of Wisconsin on the issues, thoughts and concerns that matter most to you. If I can be of further assistance, please visit my website at www.baldwin.senate.gov for information on how to contact my office. Sincerely, Tammy Baldwin United States Senator From Senator BarrassoSenator_JBarrasso@barrasso.senate.gov Nov 29, 2017 Dear Eunice, Thank you for taking the time to contact me about tax reform. It is good to hear from you. On November 9, 2017, the Senate Finance Committee released its tax reform legislation, the Tax Cuts and Jobs Act. The bill would double the standard deduction so that fewer American families pay federal income tax and takes steps to simplify the U.S. tax code. The Senate bill maintains several important provisions related to homeownership, as well as allowing individuals to claim medical expenses as a deduction as long as the current threshold is met. The plan also reduces existing tax rates and makes adjustments to the income thresholds for each rate. Many special interest tax provisions would also be eliminated. The proposal also includes provisions to bring the U.S. corporate tax rate more in line with our global competitors and to create opportunities for U.S. businesses to invest at home. Among highly developed countries that make up the Organization for Economic Cooperation and Development (OECD), the United States has the highest top corporate rate in the world. Streamlining the tax code will keep American companies competitive with our global partners and encourage long-term investment and innovation going forward. Proposals are also included to bring in line the tax treatment for large companies and smaller individual owned businesses. The Finance Committee recently passed it's tax reform proposal. The full Senate is expected to begin debate on the bill in coming weeks. Once the Senate completes its work on the bill, differences between the Senate passed bill and the House passed legislation will need to be resolved before a final measure can be considered by both houses of Congress. Tax reform is an important issue, and I understand many people have strong opinions about how best to overhaul our tax code. Please know I will keep your thoughts in mind as Congress continues to work on this issue. Again, thank you for sharing your thoughts with me. I value your input. John Barrasso, M.D. United States Senator From Senator Bennet2017 Dear Ms. Hale, Thank you for contacting me regarding tax reform. I appreciate hearing from you. I believe that our tax code has become too complicated and reflects priorities buried deep in the last century rather than the challenges of our modern day economy. Our tax code should also be fairer to middle and low-income Americans. Unfortunately, our tax code has too many deductions, exclusions, and credits, which add to its overall complexity. Many of these provisions have little to do with our nation's long-term economic well-being and more to do with interest group lobbying in Congress. I have repeatedly expressed my desire to work with my Republican colleagues on fiscally-responsible tax reform that will make our country more competitive and provide real relief to lower- and middle-income families. However, the new Republican tax plan does not achieve these goals. Instead, the changes would explode the debt and provide a large tax cut to the highest-income individuals, paid for by everyone else. On November 16, 2017, the House passed their tax reform bill and the Senate Finance Committee concluded its mark-up of the Tax Cuts and Jobs Act. My Democratic colleagues and I saw the plan for the first time just days before we had to vote on it. It also underwent two major revisions, which included changes to the Affordable Care Act, which could cause 13 million people to lose coverage. The Republicans jammed the bill through the Senate Finance Committee on a party line vote. Not a single Democratic amendment was accepted. It is my hope that the Republicans will seriously reconsider this plan and decide to make a truly bipartisan effort to reform the tax code in a way that makes the tax code fairer and lifts up lower and middle class families. With an endeavor this complicated, Republicans should slow down, work with Democrats, and get it right. If we get tax reform right, we can strengthen our economy and make our tax code promote opportunity and reflect a basic level of fairness. As a member of the Senate Finance Committee, which has jurisdiction over our nation's tax laws, I will be sure to keep your views in mind. I value the input of fellow Coloradans in considering the wide variety of important issues and legislative initiatives that come before the Senate. I hope you will continue to inform me of your thoughts and concerns. For more information about my priorities as a U.S. Senator, I invite you to visit my website at http://bennet.senate.gov/. Again, thank you for contacting me. Sincerely, Michael F. Bennet United States Senator From Senator BlumenthalJanuary 4, 2018 Dear Ms. Hale, Thank you for your message regarding the Republican tax plan. I appreciate hearing from you on this important matter. In the early hours of December 2, 2017, I voted against the Republican tax plan because the people of Connecticut are particularly harmed by this malicious, malign bill. Despite so many Americans raising their voices and fighting fiercely against this bill, it passed the Senate 51-49. Americans will remember this day – and the Senate Republican majority will rue it – for the catastrophic scam foisted on the American people in the dead of night. Over the past few months, I have traveled across Connecticut and have heard from thousands of constituents who I met in person or who wrote to my office concerned about what this plan will mean for them and their families. Many worry about being able to pay their bills, pay for school, or being taxed twice. We all understand the need to pay our fair share to invest in our national security and economic growth, but that is not what this tax hike on millions of Americans will accomplish. It is a classic bait and switch scheme. Very simply, Republicans voted for middle class taxes to go up so the president and other billionaires’ taxes can go down. Over the next decade, this Republican tax plan will raise taxes on 87 million middle-class families and half of all taxpayers. This plan is a double standard and a bill of false goods, promising a simpler and fairer tax code, but – in reality –making it more complex and unfair. I voted against this tax scam because the Republican bill will raise insurance premiums and kick 13 million Americans off their health insurance – all in order to pay for massive permanent corporate tax cuts. Because of this cruel measure, Connecticut would have 143,000 fewer people insured by 2025 and would lose $319 million in Medicare funding in 2018 alone. The Republican tax plan shifts the tax burden away from corporations and onto the shoulders of working families – all at a time when President Trump wants to make major cuts in healthcare, affordable housing, senior services, and critical education programs. I am deeply concerned with the Republican scheme to eliminate most deductions for individual taxpayers and small businesses. These deductions include the student loan deduction, the personal exemption for dependents, and state and local taxes (SALT), the latter of which alone has saved the average Connecticut taxpayer $7,455 each year. It also eliminates the casualty loss deduction for home repairs like those needed by crumbling foundation homeowners in Connecticut. Cutting these deductions will disproportionally harm families with children, those with education loans, patients with major illnesses, and Connecticut residents who are already struggling to pay their mortgage. This bill will harm everyone from Connecticut teachers, to first responders, to job creators. This tax bill is now headed to the conference committee, where the differences between the House and the Senate tax plans will be reconciled. I will continue to oppose the Republican tax plan and fight for a tax code that reduces poverty, alleviates suffering, and helps Connecticut families build stable and secure financial futures. Connecticut and the American people deserve nothing less. Thank you again for your message. Please feel free to reach out with any future questions or concerns. Sincerely, Richard Blumenthal United States Senator From Senator BluntJanuary 8, 2018 Dear Doris: Thank you for contacting me regarding the Tax Cuts and Jobs Act which provides a much-needed tax cut for middle-class families and will help jumpstart a new era of growth and opportunity in our country. The President signed the bill into law on December 22, 2017. The Tax Cuts and Jobs Act lowers individual tax rates and nearly doubles the standard deduction for individuals and married couples so people can keep more of their hard-earned money. Filers can continue to deduct property and income taxes up to $10,000 and take advantage of the mortgage interest deduction. The new tax law supports families by doubling the Child Tax Credit and preserving the Child and Dependent Care Tax Credit to help those caring for older dependents. Additionally, the law preserves the Adoption Tax Credit to support families that give children a forever home. The law maintains the Earned Income Tax Credit to provide relief for low-income Missourians and retains popular retirement savings options so filers can continue planning for their future. The new law continues to exempt the value of reduced tuition from taxes for graduate students and includes a new provision which allows families to use 529 accounts to save for their children’s elementary and secondary education in addition to higher education. It also expands the medical expense deduction to provide relief for Americans with expensive medical bills. For those potentially impacted by the Death Tax, the new law doubles the current exemption amount to help ensure that family owned businesses can be passed on to the next generation. For job creators of all sizes, the corporate income tax is reduced and businesses have access to immediate expensing. The new tax law will increase the ability of businesses to keep more income to invest in their employees and further growth. Important elements of the existing business tax code are preserved, including retaining the low-income housing tax credit, the research & development tax credit, and the tax-preferred status of private-activity bonds that are used to finance important infrastructure projects. Importantly, the new tax law allows our companies, large and small, to be globally competitive. Finally, the Tax Cuts and Jobs Act eliminated Obamacare’s individual mandate penalty tax, which disproportionately hurt middle- and low-income families across Missouri. However, individuals now have the choice to purchase the health insurance and have access to the tax credit if eligible. As the new law is implemented, I will be watching for its impacts. I have already seen numerous companies provide bonuses and discuss investment in their employees and charitable activities. I will continue to monitor and make certain we work to address issues that might arise. Again, thank you for contacting me. I look forward to continuing our conversation on Facebook (www.facebook.com/SenatorBlunt) and Twitter (www.twitter.com/RoyBlunt) about the important issues facing Missouri and the country. I also encourage you to visit my website (blunt.senate.gov) to learn more about where I stand on the issues and sign-up for my e-newsletter. Sincere regards, Roy Blunt United States Senator From Senator Cantwell January 24, 2018 Dear Mrs. Eunice Beck, Thank you for contacting me to share your views regarding the recently enacted tax bill, H.R. 1. This is critically important legislation and I appreciate hearing from you. On December 20, 2017, the U.S. Senate narrowly passed H.R.1, The Tax Cuts and Jobs Act by a party-line vote of 51-48. This bill was signed into law on December 22, 2017. The majority party crafted this legislation behind closed doors with no input from the minority party. In doing so, the authors of this bill prioritized large corporate tax breaks over tax cuts for middle class families and investments in the future of our economy. I voted against this bill because I believe it will harm many middle-class families by eliminating tax deductions that reduce their taxes. The bill is also projected to raise deficits by nearly $1.5 trillion over the next decade; this will be added to our national debt and left for our children and grandchildren to pay down. The Affordable Care Act’s individual mandate is also repealed in this bill. According to the nonpartisan Congressional Budget Office (CBO), the repeal of this provision will result in 13 million fewer Americans having health insurance by 2027, and while premiums in the individual market will have an average increase of 10 percent. I believe that we must continue the bipartisan work in the Senate to make health care more affordable for all Americans, especially those who get their coverage through the individual insurance market. Moreover, this ‘tax bill’ contained a provision that would open the pristine landscape of the Arctic National Wildlife Refuge (ANWR) to oil and gas drilling. The damage done by drilling for oil in what many refer to as the “American Serengeti,” untouched for thousands of years, can never be undone. I believe ANWR is one of our nation's greatest wilderness areas. Over a decade ago, I led the fight against oil drilling in ANWR, and I will continue to fight to preserve ANWR for future generations. To be clear, I would like to see a fair and sensible reform of the tax code. We need true tax reform that provides relief to working families, supports smart investments to create jobs, encourages research and innovation, and strengthens our competitiveness in the global marketplace. As part of that, I believe we need to better train the American workforce to have the skills needed to meet tomorrow’s challenges. That is why I have introduced bipartisan legislation to provide tax incentives for employers to participate in apprenticeship programs. Over the next decade, the U.S. will need to fill 3.5 million manufacturing jobs, but gaps in workforce training could leave us as many as 2 million short. My legislation would create a $5000 tax credit for each employee enrolled in a federal or state registered apprentice program. I strongly believe that skilling the American workforce for the future must be a significant part of any tax reform effort. Regrettably, this tax bill falls short. Thank you again for contacting me to share your views on these important issues. Please be assured that I will keep your comments in mind as the Senate considers tax legislation to the future. Sincerely, Maria Cantwell United States Senator For future correspondence with my office, please visit my website at http://cantwell.senate.gov/contact/ From Senator Capito November 27, 2017 Dear Mrs. Beck, Thank you for contacting me regarding tax reform legislation. Your input is important to me as I work to represent you in the Senate. I believe that tax reform is one of the most important things that Congress can do to help jump start our nation’s economy. Passing tax reform will provide relief to middle class families, help our small businesses grow, and make the United States more economically competitive. On November 9, 2017, Senator Orrin Hatch (R-UT), the Chairman of the Senate Finance Committee, introduced the Tax Cuts and Jobs Act. This legislation is a crucial step towards delivering the pro-growth tax reform our country needs. According to the Tax Foundation, enacting the Senate’s tax reform legislation would increase after tax income for the average middle income family in West Virginia by $1,952 and add over 4,700 full time jobs in our state. Taxpayers in every income category would pay less under the legislation, with the biggest percentage of tax relief directed to the middle class. The Senate Finance Committee reported this bill to the full Senate on November 16, 2017. I support this tax reform legislation because it will allow West Virginia families to keep more of the money they earn and provide more economic opportunity in our state. Again, thank you for contacting me. I look forward to hearing from you again soon and invite you to visit my website, www.capito.senate.gov, for further information and to sign up for my e-mail newsletter. It is an honor to serve you. Sincerely, Shelley Moore Capito United States Senator From Senator CardinDecember 14, 2017 Dear Doris, Thank you for writing to share your opinions with me regarding H.R. 1, the Tax Cuts and Jobs Act. I appreciate your views and engagement on this important legislation. As you may know, both the House of Representatives and the Senate have passed different versions of H.R. 1. Among many other changes to the individual side of the tax code, the House bill collapses our current law seven individual tax brackets to four, eliminates the personal and dependent exemptions, repeals the individual alternative minimum tax, and approximately doubles the standard deduction. It increases the child tax credit to $1,600 and halves the mortgage interest deduction, capping it at $500,000 for new mortgages, and eliminates the deduction for second homes. It nearly eliminates the state and local tax deduction (SALT deduction) by repealing the deduction for income and sales taxes but retaining the deduction for real property taxes, capped at $10,000. Along with many other deductions and credits, it eliminates the student loan interest deduction, the $250 above-the-line deduction for educator expenses, and the deduction for medical expenses. It permanently doubles the estate and gift tax exclusion amount and will fully repeal the estate tax by 2024. On the individual side, the Senate version of the bill maintains seven individual tax brackets, with a top bracket of 38.5 percent, and increases the maximum child tax credit to $2,000. It approximately doubles the standard deduction. Unlike the House version of H.R. 1, it eliminates the individual mandate provision of the Affordable Care Act that requires individuals enroll in health insurance plans. It retains several important provisions not retained in the House bill, including provisions related to education and the medical expense deduction. Like the House version of the bill, it caps the SALT deduction for property taxes at $10,000 and eliminates the deductions for income and sales taxes. It permanently doubles the estate and gift tax exclusion amount. On the business side, among other items, both the House and Senate bills reduce the corporate income tax from 35 percent to 20 percent. With respect to international taxation, both bills aim to implement a “territorial system,” which taxes income earned within the country’s borders, and impose a “deemed repatriation” tax on certain earnings of multinational companies already held overseas. Both bills also contain different mechanisms to lower the tax liability of pass-through businesses. As you may have seen, I opposed H.R. 1 in the Finance Committee and voted against it again in the early hours of December 2, when it came to a vote in front of the entire Senate. There are three principles that guided my evaluation of the Senate bill: that if we’re going to provide tax relief, those benefits must be targeted at the middle class; that the bill be fiscally responsible; and that the bill be considered via a bipartisan process that provides an opportunity for stakeholders to understand the bill, weigh in on the provisions, and help us prevent any unintended, harmful consequences. Unfortunately, the Senate bill does not, in my view, sufficiently meet those principles. At the time of this writing, the House and the Senate have now voted to form a conference committee, which will be used to reconcile the many discrepancies between the House and Senate versions of H.R. 1, as well as fix several major errors that have arisen due to the extremely rushed processing of these bills. I have serious concerns with both versions of the bill and believe that instead of moving forward with the conference committee, the Senate and the House should put H.R. 1 aside and work in a bipartisan way to develop meaningful tax reform legislation. However, since I anticipate that Senate and House Republicans will continue to move forward with their bills, I hope that the conference committee will fix or eliminate the harmful provisions and errors in both bills that significantly impact low- and middle-income working families, our state and local governments, and other issues important to Marylanders like our small businesses, education system, students, and charities. For your reference, the non-partisan Joint Committee on Taxation (JCT) has produced a publication that compares the House and Senate versions of H.R. 1. The comparison is available on the JCT website and can be accessed by visiting www.jct.gov and searching for publication JCX-64-17. The JCT report goes into great detail on the differences between the House and the Senate bills. Thank you again for contacting me to share your thoughts regarding the Republican tax legislation pending before Congress. Please do not hesitate to contact me again about H.R 1, or any other matter of concern to you. Sincerely, Senator Ben Cardin From Senator CarperJanuary 11, 2018 Dear Ms. Hale, Thank you for contacting me to express your concern over the Republican tax bill. I share your concern, and I appreciate hearing from you about this important matter. Since I joined the Senate Finance Committee more than nine years ago, I’ve wanted to do bipartisan tax reform. I’ve always believed that a sensible, equitable, fiscally responsible tax overhaul would help grow our economy, create good-paying jobs, and boost wages, so more families have a better shot at the American Dream. Unfortunately, that’s not the type of tax bill President Donald Trump signed into law on December 22, 2017. The American people have voiced concerns about the fairness of this bill, and I have heard from many constituents, like you, who believe this bill is not in the best interest of the majority of Americans. Within the next decade, while the top one percent of earners will receive 83 percent of this bill’s tax relief, the majority of Americans earning less than $75,000 will actually see their taxes go up by 2027. I have a great deal of respect for my Republican colleagues, but it’s not surprising that a flawed process has produced such a flawed product—one that’s both fiscally irresponsible and skewed to benefit the wealthiest Americans. I had the opportunity to sit on the conference committee for this bill, and Republicans running the show refused to permit amendments or include Democratic members in the process. I’ve been incredibly discouraged by how this partisan process has played out over the past few weeks, both in the Senate Finance Committee and on the floor of the U.S. Senate. Simply put, any bill that increases deficits by at least $1.5 trillion—and gives the most benefits to those who need it the least—should be subject to a full and exhaustive debate in Congress. That didn’t happen. As a member of the Senate Finance Committee, which has jurisdiction over our nation’s tax code, I always look at tax reform proposals through a prism of four critical questions: Is the proposal fair? Will the proposal encourage economic growth and provide a nurturing environment for job creation? Does the proposal make the tax code simpler or more complicated? And, will it be fiscally responsible and provide the certainty and predictability that families and businesses need to plan? The Republican tax bill fails all of those tests, but for me, its impact on our federal deficit is among the most painful. There are times when we have to deficit spend—drastic economic downturns, wars, national calamities—but paying for $1.5 trillion in tax cuts that disproportionately advantage the richest of the rich just doesn’t make sense. It’s also not a sustainable way to grow the economy. Tax reform is an important ingredient for economic growth, but it’s not the only ingredient. When I had the privilege of serving two terms as the governor of Delaware, we cut taxes seven out of those eight years. We also used sound budgeting practices to balance the budget eight years in a row. During this time, more jobs were created than at any point in Delaware’s history, and I didn’t create a single one of them. What I did help to create was a nurturing environment for job creation in our state, and we accomplished this the “Delaware Way.” I describe the “Delaware Way” as four C’s: communication, compromise, collaboration, and civility. We don’t do much of that around here in our nation’s capital, and we are the worse for it as a country. Sadly, this Republican tax bill is a missed opportunity. It didn’t have to be this way. There are many things that could serve as a foundation for a bipartisan agreement on tax reform—for example, doubling the standard deduction, increasing the child tax credit and making it refundable, and lowering the corporate tax rate. I’m for all these changes, but as far as I’m concerned, my Democratic colleagues and I never really had a fair chance. There’s an African proverb that says: “If you want to go fast, go alone; but if you want to go far, go together.” We should’ve traveled this road together, Republicans and Democrats. If we had, we might have experienced some short-term pain, but long-term gain. I fear with this legislation, it will be just the opposite. A few of us will experience some short-term gain, while I fear our entire nation is in store for long-term pain. Thank you once again for contacting me. Please don’t hesitate to contact me in the future regarding this or other matters of importance to you. With best personal regards, I am, Sincerely, Tom Carper United States Senator From Senator CaseySenator Robert P. Casey, Jr. <senator@casey.senate.gov> Jan 10, 2018 Dear Mrs. Beck: Thank you for taking the time to contact me about tax reform. I appreciate hearing from you about this issue. The current tax code has not been significantly reformed in decades and is not designed to address our modern economy. As a member of the Senate Finance Committee, which has jurisdiction over the tax code, I strongly believe that any re-write of the tax code should be focused on the middle class, wages and jobs to help our economy grow. I met with Finance Committee Chairman Orrin Hatch (R-UT) in January 2017, where we discussed these objectives and my hope to work together on bipartisan reform. The majority Senate and House leadership spent several months in 2017 meeting with Director of the National Economic Council (NEC) Gary Cohn and Treasury Secretary Steven Mnuchin to develop a tax reform plan. In June 2017, Chairman Hatch tasked several majority members of the Finance Committee with work on tax reform proposals. Minority members of the Finance Committee were not invited to join this process. It is disappointing that tax reform work has taken place in this partisan manner, despite numerous overtures by the minority expressing our desire to work in a bipartisan way on tax reform. From September to December 2017, majority congressional leadership and the administration released a series of tax proposals. Astonishingly, each version was worse for Pennsylvania and working families than the last. The final tax bill, which was written in secret by the majority in Congress and the administration, gives the super-rich and big corporations a massive windfall while largely leaving behind the middle class. The bill also fails to address our significant infrastructure needs such as structurally deficient roads and bridges. There is nothing in this bill to expand broadband to rural communities, enhance college affordability or ensure an increase in worker wages. Despite promises of tax relief for middle-class families, this legislation is heavily skewed in favor of the very wealthy. Analysis conducted by Congress’s official scorekeeper, the Joint Committee on Taxation (JCT), shows that this bill gives over $36 billion in 2019 to the country’s richest 572,000 households – those making over $1 million a year. Meanwhile, over 57 million American households making under $100,000 a year will see a tax increase or a tax cut of less than $9 per month in 2019. These effects get worse over time. According to the non-partisan Tax Policy Center, by 2027, the bill gives 83 percent of all tax benefits to the top 1 percent, while a majority of taxpayers making under $100,000 will see their taxes go up – even as the scheme adds $1.5 trillion to the deficit. This scheme also ends numerous tax benefits for working families -- including the $4,150 per family member personal exemption, the deductions for job search expenses and union dues and more. The bill also restricts the state and local tax deduction. The National Education Association estimates this change could lead to the loss of $4.6 billion in funding for Pennsylvania schools over 10 years. In addition, to pay for a permanent 14 percentage point tax cut for profitable corporations, the bill changes how the tax code measures inflation. This seemingly technical change will have a damaging effect, raising $134 billion in the first decade and $400 billion in the next decade on the backs of hard-working Americans. These measures will result in tax increases for millions of working families. The tax bill finances tax giveaways to large corporations and the super-rich, in part, by sabotaging our Nation’s health care system. According to the non-partisan Congressional Budget Office (CBO), the majority’s decision to include partial repeal of the Affordable Care Act (ACA) in its tax bill will cause 13 million Americans to lose their health care by 2027, resulting in 5 million fewer Americans on Medicaid and driving up premium costs by an additional 10 percent each year for families across Pennsylvania purchasing their insurance on the individual market. Despite showing no concern for the deficit this year, as evidenced by the $1.5 trillion increase in the deficit caused by the tax bill, now that the bill is enacted, I expect my colleagues in the majority party will soon cite the federal deficit as cause for spending cuts. Many have already begun to talk about the need to cut Medicare and Medicaid in the coming year, and the budget plans released by the majority are clear on where they intend to find these funds. The majority’s proposed budget for Fiscal Year 2018 includes $1.5 trillion in proposed cuts to Medicare and Medicaid over 10 years. In addition, I am deeply concerned over recent statements by the administration and members of the congressional majority indicating that “entitlement reform” would be a priority in 2018 as a means to address the deficit – an issue that was greatly exacerbated by this tax bill. “Entitlement reform” generally refers to reforms and cuts to social insurance programs relied on by millions of Pennsylvanians, including Social Security, Medicare and Medicaid. While there is no question that our tax code needs modernization, providing a massive windfall to large, profitable corporations and the wealthiest Americans at the expense of those who need help the most – working families – is unconscionable. On top of raising taxes on the middle class, sabotaging our health care system and endangering critical programs like Social Security, Medicare and Medicaid, this tax scheme also puts American jobs at risk. The bill gives U.S. companies that offshored jobs a large tax cut on old profits that is unavailable to companies that kept jobs and production in the United States. As a result of the tax bill, in the future, some profits from an overseas factory may never be taxed in the United States, while a company that keeps those jobs here would be taxed at the U.S. corporate rate. Rather than incentivizing companies to keep good-paying American jobs at home, this disparity could actually encourage companies to move production and jobs overseas. Although I voted against it, the bill passed the Senate on December 19, 2017, by a vote of 51-48. On December 20, 2017, the House passed the bill by a vote of 224-201 with members of both parties voting against the bill. President Trump signed the bill into law on December 22, 2017. Pennsylvania and our country need a modernized tax code that spurs job creation, increases wages for working families and makes it easier for companies to invest here at home. The tax legislation that was enacted into law does not accomplish these objectives and will serve instead to increase the deficit, exacerbate inequality and put at risk the benefits and insurance that our middle class has paid into over a life time of work. As a member of the Senate Finance Committee, I will continue to fight for a tax code that works for all Pennsylvanians. The bottom line is, our tax system must ensure that all residents of the Commonwealth have a fair shot at financial stability in today’s economy. That starts with building the economy from the middle class outward, not from the top down. Please be assured that I will continue to work on modernizing our tax code, and I am committed to ensuring that any reforms promote wage growth and financial security for taxpayers in Pennsylvania. Again, thank you for sharing your thoughts with me. Please do not hesitate to contact me in the future about this or any other matter of importance to you. For more information on this or other issues, I encourage you to visit my website, http://casey.senate.gov . I hope you will find this online office a comprehensive resource to stay up-to-date on my work in Washington, request assistance from my office or share with me your thoughts on the issues that matter most to you and to Pennsylvania. Sincerely, Bob Casey United States Senator From Senator CassidyDecember 11, 2017 Dear Ms. Hale: Thank you for contacting me regarding the 115 th Congress’ efforts on tax reform. The Tax Cuts and Jobs Act will positively impact millions of Americans, and I appreciate hearing your thoughts and comments. As a member of the Senate Committee on Finance, the committee tasked with creating a tax reform bill, I have worked tirelessly with my colleagues to create a tax reform package that will be nefit the middle class and hard working families, stimulate economic growth and job creation, and incentivize businesses to keep their companies in the United States. I fought for the inclusion of provisions in this tax bill, such as the Historic Tax Credit, $500 million in disaster tax relief for those impacted by last year’s flooding, and nearly $100 million for coastal restoration projects, that are major legislative victories for Louisiana. While the current bill is not perfect, I promise to keep working towards tax reform until the job is done. Under the Senate’s tax reform plan, a family of four earning the national median income would see a tax cut of $1,483. Specifically, the Senate legislation benefits Louisiana families by cutting taxes across the board, doubling the standard deduction, expanding the Child Tax Credit, maintaining the Adoption Tax Credit, providing relief from the death tax, and preserving both the home mortgage interest and charitable contribution deductions, among other things. The Senate version of the Tax Cuts and Jobs Act also greatly benefits Louisiana workers. Specifically, the bill keeps the Low-Income Housing Tax Credit and Private Activity Boards, preserves key provisions that encourage Louisiana energy producers to make investments in the Gulf Coast and provide good-paying jobs to workers, and gets rid of incentives for American companies to keep jobs and cash overseas instead of in our state. The Senate passed the Tax Cuts and Jobs Act on December 2, 2017. Both the Senate and the House of Representatives have now passed tax legislation, but the bills differ on multiple key issues. The two chambers will now go to a conference committee to iron out their differences and deliver a final product to the President. I will continue working with the conference committee and my colleagues to ensure that provisions most beneficial to Louisianans are retained in the final bill. I will continue to represent the views of my state and do so through hearing from constituents like you. Please continue to reach out, either by phone or by email, when you have another question or concern. You can reach my office in Washington DC at 202-224-5824 or submit an email at https://www.cassidy.senate.gov/contact . Sincerely, Senator Bill Cassidy, M.D. From Senator CollinsJanuary 5, 2018 Dear Ms. Hale, Thank you for contacting me about the recent tax reform legislation. I welcome this opportunity to share why I believe the tax reforms that were just signed into law will help lower- and middle-income families keep more of their hard-earned money, boost the economy, and encourage businesses, both small and large, to grow and create jobs here in Maine and around the country. My focus throughout the debate was to ensure that any update to our tax code helps working families, and I worked hard and succeeded in shaping and improving the bill in a number of significant ways. In the hope that it is of interest to you, I recently authored an op-ed in the Portland Press Herald titled “Tax cut plan will benefit hardworking Mainers, not DC elites,” which can be viewed here. Under the new law, the seventy-two percent of Mainers who already use the standard deduction can expect to pay lower taxes. In fact, most Maine households will see their taxes lowered and will have more money in their paychecks when withholding tables are adjusted later this winter. The law nearly doubles the standard deduction to $12,000 for single filers and $24,000 for joint filers. The child tax credit is also doubled from $1,000 to $2,000, and with my strong support up to $1,400 of that tax credit will now be refundable in order to benefit low-income families. A family in Maine with $24,000 in income will not pay anything to the federal government. A single mother earning $35,000 with one child will see her taxes drop by nearly 4,000 percent. Instead of paying money to Washington, she will be getting back nearly $1,100 to help her make ends meet. A couple with no children, earning $60,000, will see their taxes fall by more than $900. And a couple with two children earning $60,000 will get a tax cut of about $1,700. Building on these tax cuts, I authored three key amendments, signed into law, that will allow taxpayers to deduct up to $10,000 in state and local taxes, deduct medical expenses, and make tax-free contributions for retirement savings. ? The original Senate bill would have eliminated what is known as the SALT deduction that prevents double taxation and is particularly important for a high-tax state such as Maine. My amendment restored the deduction for property taxes up to $10,000, and the final law goes a step further to allow the deduction of property and income or sales taxes up to this level. ? The original House bill would have eliminated the long-standing medical expenses deduction used by approximately 8.8 million Americans annually—nearly half of whom make less than $50,000 per year. My amendment, praised by AARP and 44 other consumer groups, restored the deduction and lowered the threshold for claiming the deduction for unreimbursed medical expenses from 10 percent to 7.5 percent of income for 2017 and 2018. Seniors and others struggling with high unreimbursed health care costs, including for long-term care for a loved one and those with expensive, chronic health conditions, will benefit. ? The original Senate bill would have eliminated the ability of public employees like firefighters, school teachers, and police officers, as well as clergy and employees of nonprofits, to make “catch-up” contributions to their retirement accounts. My amendment preserves the ability of these individuals, who are generally paid less than their counterparts, to make these “catch-up” contributions for a more secure retirement. How the legislation treats employers has been the subject of much debate, but the reality is that the United States cannot continue to have the highest corporate tax rate in the world at 35 percent. We are losing jobs. I talked to General Dynamics, which owns Bath Iron Works; United Technology, which employs over 1,900 people at Pratt & Whitney in North Berwick; General Electric, which has a major plant in Bangor; Procter & Gamble, which employs 400 workers in Auburn; and Idexx, an important high-tech employer in Westbrook, about the positive difference the new law will make in their ability to create jobs in Maine. Indeed, on the day Congress sent the bill to the President, Cianbro Corporation announced it intends to hire an additional 300 people next year. Small businesses, the true backbone of our economy here in Maine, will also receive tax relief that enables them to create more jobs, increase paychecks, and grow our economy. The Retail Association of Maine said the bill is “welcome relief for small businesses.” An innkeeper said it “helps level the playing field for small businesses,” and another small employer said “with the money we’ll save, we can create new jobs or offer better pay to our workforce.” A great deal of misinformation has also been circulated about this law. It does not cut Medicare by $25 billion (or $400 billion as some Washington-based special interest groups were claiming). In fact, I led the effort to clearly state in law that the tax cut will not trigger automatic budget cuts to Medicare or any other programs. The law does not tax graduate tuition waivers, eliminate student loan deductions, or eliminate the $250 tax deduction for teachers (a provision I authored). The law also does not take away anyone’s health insurance. Instead, it eliminates the penalty that people who do not buy health insurance must pay as mandated by the Affordable Care Act (ACA) — even if they cannot afford it. Eighty percent of the people who pay this penalty make less than $50,000 a year. I understand, however, the concerns raised by some that eliminating the ACA penalty for not buying health insurance could cause insurance premiums to increase when it takes effect in 2019. For this reason, I secured a pledge from leadership that Congress will consider legislation to help make health insurance more affordable. The first bill would help stabilize the health insurance market; the second bill, which I authored, would provide funding for high-risk insurance pools to lower the cost of premiums and protect people with pre-existing conditions. Nonpartisan analyses show that enactment of these bills together would reduce the cost of insurance premiums, and I will keep pressing until they are signed into law. The bottom line is that the weak growth and stagnant wages we have seen in recent years cannot be accepted as the new normal for our country. On balance, the reforms we have made in the Tax Cuts and Jobs Act will provide hardworking, lower- and middle-income families with more money in their paychecks and higher wages in the future, while spurring the creation of good jobs and greater economic growth for our nation. Again, thank you for writing. Sincerely, Susan M. Collins United States Senator From Senator Cornyn Senator Cornyn <SenateWebmail@cornyn.senate.gov> Dec 1, 2017 Dear Eunice: Thank you for contacting me regarding efforts to simplify and reform the federal tax code. I appreciate the benefit of your comments on this matter. At a time when the United States faces significant international competition, the federal tax code burdens our economy. According to the National Taxpayer Advocate organization, individuals and small businesses spend almost $200 billion complying with our overly complicated tax code, stifling both economic growth and hindering small business job creation. With families and small businesses struggling to make ends meet, Congress should focus on enacting low-tax, commonsense policies that promote economic growth, entrepreneurship, and private-sector job creation. By making our tax code more logical, equitable, and transparent, the United States could ease the burden on hardworking families, strengthen our financial system, and ensure that our economy remains the strongest in the world. Texans deserve to keep more of their money to spend, save, and invest as they see fit. On September 27, 2017, Congress, in coordination with the Administration, unveiled a framework for tax reform that will create a simpler, globally competitive, pro-growth tax code. The Senate Finance Committee, of which I am a member, passed a proposal out of committee on November 16, 2017 to put money back in the pockets of families and businesses across America. This proposal provides broad tax relief, repeals the Alternative Minimum Tax, doubles the child tax credit, and expands the standard deduction for millions of taxpayers. On November 30, 2017, the full Senate began consideration of this proposal. I am honored to represent Texas in the United States Senate, and as a member of the Senate Finance Committee, which has jurisdiction over tax legislation, I will keep your views in mind during the 115th Congress. Thank you for taking the time to contact me. Sincerely, JOHN CORNYN United States Senator517 Hart Senate Office Building Washington, DC 20510 Tel: (202) 2242934 Fax: (202) 2282856 http://www.cornyn.senate.gov Please sign up for my monthly newsletter at http://www.cornyn.senate.gov/newsletter. From Sen. Cortez Masto4.2.18 Dear Mrs. Beck: Thank you for contacting me regarding the tax reform legislation. I appreciate hearing from you on this important issue and appreciate you taking the time to write to me. Like many Americans, I believe our tax code is broken. Too many special interest loopholes provide tax breaks to the wealthiest Americans while middle class families and Main Street businesses are left behind. That is why I support reforming our tax code so that it would put more money in the pockets of hardworking families, the middle class and those striving to make it, while providing tax relief for our nation's small businesses and entrepreneurs that provide jobs for American workers and help our communities thrive. As you may know, the so called Tax Cuts and Jobs Act was signed into law by President Trump on December 22, 2017 after passing through the United States Senate and House of Representatives without receiving a single vote in support from Congressional Democrats. This purely partisan legislation provided windfall tax breaks to multinational corporations while raising taxes on too many hardworking families. I do not believe that Nevada families should pay for a corporate tax cut that these businesses don't need and our country cannot afford. Furthermore, the bill adds to our nation's mounting debt by roughly $2.2 trillion over the next decade, only worsening our nation's fiscal outlook when we should be doing more to get our nation's mounting debt under control. This deficit spending for corporate tax cuts could lead to attempts by some in Washington to cut Medicare which is unacceptable. Lastly, the legislation repealed provisions of the Affordable Care Act which will cause 13 million Americans to lose health care coverage over the next decade and lead to a 10% spike in premiums for those that still have health insurance. This will drastically limit affordable health insurance options for Nevadans when consumers deserve more affordable options, not less. These provisions don't put Nevada families and businesses first and won't help our economy grow so that everyone has a shot at the American Dream. I fear this purely partisan law will funnel more resources to special interests and stack the deck against ordinary Nevadans, which is why I voted against it when it came before me in the United States Senate. Thank you again for voicing your thoughts regarding tax reform. Rest assured that I am committed to supporting tax legislation that will benefit middle and working class families. If I can be of service to you in any way, please do not hesitate to let me know. Sincerely, Catherine Cortez Masto United States Senator From Senator Daines November 30, 2017 Dear Mrs. Beck, Thank you for contacting me to voice your concerns with the Tax Cuts and Jobs Act. I value your perspective and appreciate the opportunity to respond. I believe tax reform is the single most important piece of legislation that Congress can pass to ensure the economy continues to grow and create more good-paying jobs, and allow our companies to compete throughout the world. Both the House Ways and Means Committee and Senate Finance Committee recently released their proposals for the first major overhaul of the tax code in more than 30 years. The Senate bill provides middle-class tax relief by lowering rates and nearly doubling the standard deduction to $12,000 for individuals ($24,000 for married couples and $18,000 for single parents). Additionally, this legislation would double the child tax credit and double the estate tax exemption, while maintaining the child and dependent care tax credit, the adoption tax credit, deductions for medical expenses and student loan interest, and the current rules for building retirement savings through 401(k)s. Importantly, the Obamacare individual mandate, which is essentially a tax on the poor, is effectively repealed under this legislation. In Montana alone, 75% of the people who pay this poverty tax make under $50,000 per year, and more than 37% make under $25,000. According to the Internal Revenue Service, in 2015 (the most recent year with state-by-state data) nearly 30,000 Montanans paid over $14 million in Obamacare's tax penalties because they could not afford or did not want to buy insurance. Removing this burden from the poor and middle-class is an important step. It is important to note that, according to the nonpartisan Joint Committee on Taxation (JCT), under the Senate proposal each income bracket will see a proportional decrease in average tax burden. JCT found that those making under $100,000 will see their share of total federal taxes decreased compared to current law. Further, JCT found that those making between $20,000 and $30,000 will benefit the most with a 10.4 percent decline in their tax burden. Tax reform is also needed to allow U.S. companies to stay competitive. In recent years, a steady yet consistent stream of companies has moved cross-border and overseas to countries like Canada, Ireland, and the United Kingdom. To retain American jobs, Congress must act to put our country on a level playing field with foreign competitors. The TCJA addresses this lack of competitiveness by lowering the corporate tax rate from 35% to 20% and eliminating incentives for companies to shift jobs and intellectual property overseas. The legislation also addresses small businesses by simplifying deductions for pass-through businesses. I am working to ensure that these reforms are well crafted and empower Montana's small businesses to create jobs and increase wages. The current legislation is open to full debate and amendment when the legislation comes before the full Senate in the coming weeks. Please know that I will continue to push for a tax code that will invigorate our economy, create good-paying jobs, and make the country, and Montana, reach their true potential as economic leaders. I appreciate your input on individual components of the bill as well as your thoughts on the bill as a whole, and I will keep your thoughts in mind as this process moves forward. Again, thanks for contacting me. It is my number one priority in the Senate to represent the values and interests of the people of Montana, and your input is very helpful as I do. I invite you to visit my website, www.daines.senate.gov, for updates about activities in Washington that affect our lives in Montana or to contact me. I look forward to hearing from you again in the future. Sincerely, Signature Steve Daines United States Senator SD/cs From Senator DonnellyJanuary 17, 2018 Dear Friend, Thank you for taking the time to contact me about federal tax reform. On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act into law (P.L. 115-97) following its passage in the Senate and House of Representatives. From the very beginning of this effort, I expressed my willingness to work with my colleagues on both sides of the aisle and the president to develop tax policies that would create new jobs, protect existing jobs, and benefit middle-class and working families. When President Trump traveled to Indiana to unveil his tax reform priorities, I joined him on Air Force One. I wanted him to know that I was listening to his priorities and agreed with his stated goals of supporting the middle class and keeping jobs in America. I also wanted Hoosiers to know that I was committed to working with the president to reform our tax code in a way that helped Hoosier families and businesses. After that trip, and in every meeting I had with the Administration—two at the White House, at Vice President Pence’s speech in Anderson, and in multiple discussions with top Administration officials—I left optimistic that we could work together to reform our tax code to achieve our agreed upon goals. Unfortunately, the final tax bill brought forth by Senate Majority Leader Mitch McConnell and House Speaker Paul Ryan did not reflect the priorities that I discussed with the president, and I could not support it. The partisan Tax Cuts and Jobs Act fails to significantly help middle-class and working Hoosiers and does nothing to prevent the outsourcing of American jobs. As a result of this tax legislation, many Hoosier families will end up paying higher taxes while the wealthiest Americans will receive a massive tax cut. In fact, the nonpartisan Tax Policy Center estimates that 83 percent of the individual benefits will go to the top 1 percent. Additionally, corporations like Carrier and Rexnord can continue to move American jobs overseas without being penalized. I am disappointed Congress could not come together to create tax policies that will truly help grow our middle class, but I will continue to work to achieve this goal. It is a privilege to represent you and all Hoosiers in the Senate. Your continued correspondence is welcome and helps me to better represent our state. I encourage you to write, call, or email if my office can ever be of assistance. You can also check out my Facebook page, follow me on Twitter, or visit my website. Please note when contacting my Senate office that I am only able to respond to questions or concerns related to official Senate business. As such, this letter addresses the issues you raised, which relate to my work in the United States Senate. Senator Donnelly From Senator DuckworthDecember 14, 2017 Dear Neighbor, Thank you for contacting me to share your views on the Senate Republican Tax bill. I appreciate you taking the time to make me aware of your concerns on this important matter. In December 2017, Senate Republicans passed a tax bill that calls for massive tax cuts to large corporations and the wealthiest Americans. In total, this proposal would increase the deficit by nearly $1.5 trillion over the next ten years. It would also eliminate critical tax credits and deductions that help hard-working Illinoisans and millions of middle-class families across the Nation. This bill would cut the corporate income tax rate from 35 percent to 20 percent, increase the exemption amounts for the alternative minimum tax rate on individuals and double the estate tax deduction. All three of these provisions funnel billions of dollars to the wealthiest Americans, and could leave middle-class Americans to pick up the tab later in the form of deep cuts to Medicare and Medicaid. This bill is bad for the majority of Americans and especially bad for Illinois. To pay for tax cuts to the wealthy, the bill repeals the state and local tax (SALT) deduction, allowing only property taxes up to $10,000 to be deducted. This exception is then repealed after 2025. SALT prevents Americans from being subject to double taxation and ensures State and local governments are not punished for investing in local education programs, social services and infrastructure projects. Nearly one-third of Illinoisans depend on this tax deduction each year, which saved 1.9 million Illinois households an average of $12,523 in 2015 alone. Further, the Senate bill seeks to dismantle one of the three core pillars of the Patient Protection and Affordable Care Act (ACA) by repealing the individual mandate. The non-partisan Congressional Budget Office estimates that the dismantling of the individual mandate in the ACA will lead to 13 million Americans losing their health insurance and increasing individual market premiums by about 10 percent. It is unconscionable that Senate Republicans want to take away health care from hard-working Americans to pay for tax cuts for large corporations and the wealthiest Americans. As your Senator, I am committed to bipartisan, comprehensive tax reform that simplifies our code to benefit all working Americans and builds a foundation for a stronger economic future. I support simplifying and reducing corporate rates. However, this must be achieved through a broad and balanced approach that establishes a simpler, fairer tax code for all. I cannot support this bill or any legislation that demands that working families, Veterans and low-income seniors pay higher tax rates or give up benefits to provide significant tax cuts to the wealthiest Americans and large corporations. Please be assured that I will continue to fight for a fair and simpler tax code that fosters economic growth, supports small businesses and directly helps taxpayers in Illinois and throughout the country. Thank you again for contacting me on this important issue. If you would like more information on my work in the Senate, please visit my website at www.duckworth.senate.gov. You can access my voting record and see what I am doing to address today’s most important issues. I hope that you will continue to share your views and opinions with me and let me know whenever I may be of assistance to you. Sincerely, Tammy Duckworth United States Senator From Senator Enzi Senator Michael B. Enzi <Correspondence_Reply@enzi.senate.gov> December 5, 2017 Dear Eunice: I recently voted yes on the Senate Tax Cuts and Jobs Act because this legislation is a once in a generation opportunity to enact positive, pro-growth changes to our tax policy to benefit all Americans. I believe in the ideal th at Americans, not the federal government, know best how to spend their hard-earned money. This bill will not only give a financial boost to most American families, but it would put our country in a better position financially as we see the economic gains I believe this legislation will make possible, especially if we enact sensible federal spending restraints. I will be sure to keep your thoughts in mind as the differences between the House and Senate versions are reconciled. Thank you for contacting me. Sincerely, Michael B. Enzi United States Senator MBE:DM From Senator ErnstNovember 28, 20017 Dear Ms. Hale, Thank you for taking the time to contact me about reforming the federal tax code. It is important for me to hear from folks in Iowa on policy matters such as this. One of the biggest problems facing Iowa families and businesses today is our uncompetitive and loophole-ridden tax code. Every year, Americans spend 8.9 billion hours and $99 billion filing taxes. In addition to being a complicated headache for families and individuals, it also puts American businesses at a disadvantage. Small businesses, which make up 97 percent of employers in Iowa, are taxed as much as 44.6 percent on their profits. As you know, on November 16, the House of Representatives passed H.R. 1, the Tax Cuts and Jobs Act. This legislation would make several changes to individual income taxes, reducing the number of income tax brackets from 7 to 4, maintaining the top bracket of 39.6 percent along with brackets of 35 percent, 25 percent, and 12 percent. It also eliminates or reforms several deductions and credits while doubling the standard deduction and expanding the child tax credit. The bill also includes significant changes to the taxation of businesses in an attempt to make the United States more competitive with other developed countries. It would lower business tax rates, impose a one-time tax on assets that businesses hold overseas, and move toward a territorial-based cash flow system in which businesses would get taxed based on where they make their profits rather than where they are headquartered. On November 9, the Senate unveiled a tax plan that includes many similar reforms, but it does not eliminate nearly as many tax deductions and credits. On the individual side, the Senate proposal calls for a larger increase in the child tax credit than the House bill and reduces tax rates across 7 brackets rather than 4, including rates of 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, and 38.5 percent. This proposal passed the Senate Finance Committee on November 16 and currently awaits consideration by the full Senate. An analysis of the Senate bill from the nonpartisan Joint Committee on Taxation found that on average, middle-income earners would see the largest percentage decrease in their tax bills. In 2019, those earning less than $10,000 would see a tax cut of 5.6 percent, those earning between $20,000 and $30,000 would see an 8.4 percent cut, folks between $30,000 and $40,000 would see a 9.8 percent cut, $40,000 to $50,000 would get a 9.5 percent reduction, $50,000 to $75,000 would get an 8.5 percent cut, $75,000 to $100,000 would see a 7.7 percent cut, and $100,000 to $200,000 would see a 6.8 percent cut. By contrast, folks earning over $1 million would see a 5.4 percent reduction. It is long-overdue for our country to pursue a simpler tax code that provides much-needed relief for hardworking Iowans and puts our economy back on track. By streamlining our cumbersome tax system and eliminating loopholes that primarily benefit the wealthy, Congress has an opportunity to lower tax rates for middle- and low-income Iowans. Likewise, by creating a more competitive tax system for businesses, we can foster greater growth and investment in the United States while boosting wages for hardworking Iowans. I look forward to carefully reviewing tax reform legislation in the Senate and working with my colleagues on a path forward that reduces the burden our complicated tax system places on our families, individuals, and small businesses. Please know that I will continue to keep your views in mind as this issue is considered by the Senate. Feel free to contact my office with any further information, as I always enjoy hearing from Iowans. Sincerely, Joni K. Ernst United States Senator From Senator FlakeFebruary 12, 2018 Dear Ms. Hale: Thank you for contacting me about tax reform. I believe that the citizens of the United States deserve a fairer, simpler, and more competitive tax code. That is why I voted in favor of H.R. 1, which was passed by the United States Senate by a vote of 51 to 48 on December 18, 2017 and signed into law by the President on December 22, 2017. It is also imperative that U.S. business income tax rates become competitive with other countries. At a combined federal and state corporate income tax rate totaling over 39 percent, the United States has had the highest statutory rate in the world. This bordered on confiscatory tax policy, and I was pleased to vote in favor of lowering the corporate tax rate to 21 percent, which makes us more globally competitive. Our high level of taxation has discouraged U.S. companies from setting up shop in the U.S. or sending home their foreign-sourced income. A system featuring low tax rates will further encourage reinvestment and job creation at home. Families and businesses deserve a simpler tax code. Americans spend billions of dollars and hours each year in order to complete tax filings and navigate the complexities of the tax code. By simplifying the code, we could reduce the compliance burden and save Americans precious time and resources. While I would have written a much different tax bill, it is my hope that Congress will construct a simpler, more efficient, and more competitive tax system that promotes economic growth and makes the United States the most attractive place in the world to do business. Thank you again for contacting me, and please do not hesitate to do so again in the future. I also encourage you to visit my website, which may be found at flake.senate.gov. Sincerely, JEFF FLAKE United States Senator From Senator FrankenDecember 21, 2017 Dear Doris, Thank you for contacting my office. I appreciate hearing from you. I have announced that I will resign from the Senate. This was a hard decision. But I am confident that Lieutenant Governor Tina Smith will make an excellent United States Senator. She is a dedicated public servant who's worked tirelessly on behalf of Minnesotans and she will continue to bring that spirit to Washington. It's been the honor of my life serving the people of Minnesota in the Senate for the last 8 years. Minnesota continues to be one of the most civically engaged states in the nation. And I'm so proud that - by listening and learning from your ideas and experiences - I've been able to continue the tradition of finding commonsense solutions to problems that affect our state. For many of us, the 2016 election represented a very real threat to not just the advances we made during the Obama Administration, but also to our neighbors, friends, and family members who are at risk of being harmed by the dangerous policies of this administration. In the face of this, I am proud to see how many Minnesotans have joined me in defending the progress we've made. As we look ahead toward the next fight, it's important that we remember how far we've come. When I joined the Senate in 2009, people who are gay or lesbian were outlawed from serving openly in the military, same sex marriage was illegal in all but a handful of states, people could actually be denied health coverage because of an illness, and families were much more vulnerable to lenders who could issue mortgage loans without taking any meaningful steps to see if a consumer could repay them. We have made real progress that we should be proud of Senator Paul Wellstone - whose seat I have been so honored to hold-used to say that politics isn't about winning or losing - it's about improving people's lives. And over the last 8 years, that's what we've done. We've stood up for what we know is right, worked hard to find common ground, and made people's lives better. Today, people are more engaged in the political process than I have ever experienced in my career. From the Women's Marches across the country to defeating efforts to repeal the Affordable Care Act, people are raising their voices. The passion I've seen this year makes me confident that - despite the significant challenges we face - progress is still possible. Thank you for contacting me. I look forward to working with you - as a citizen and activist - to make life better for Minnesotans and people across this country. Sincerely, Al Franken United States Senator From Senator GardnerJanuary 8, 2018 Dear Ms. Hale, Thank you for contacting me regarding tax reform. I appreciate you taking the time to write. It is an honor to serve you in the United States Senate and I hope you will continue to write with your thoughts and ideas on moving our country forward. On November 2, 2017, Congressman Kevin Brady (R-TX) introduced H.R. 1, the Tax Cuts and Jobs Act, which passed the House of Representatives on November 16, 2017. On December 2, 2017, the Senate passed an amended version of H.R. 1, with my support, by a vote of 51-49. Following negotiations in the Conference Committee, a revised bill was passed by both the House and Senate on December 20, 2017 and is expected to be signed by President Trump early next year. This reform lowers the individual tax rates for low-and middle-income Americans, doubles the standard deduction to reduce the amount of taxable income and expands the child tax credit from $1,000 to $2,000. Furthermore, H.R. 1 retains deductions for graduate students, medical expenses, and school teacher expenses, and it preserves bonds that help fund infrastructure projects. America is the land of opportunity, but the current tax code is confusing, oversized, and places burdens on both businesses and individuals. Too many Colorado families have felt like they cannot get ahead over the last few years. Now is the time to fix our tax code. Under this legislation, a family of 4 who has a median income of $73,000 will see a more than $2,000 decrease in their tax bill. That could mean one more family programs for the kids, or even a little more money to save for a rainy day. Furthermore, reducing the tax burden on small businesses important to Colorado will help grow our economy, support job creation, and increase our global competitiveness. For instance, this legislation will provide relief to Colorado’s booming brewing and distilling business, and our state’s renewable energy industry will continue to flourish. All Americans will benefit from this pro-growth reform, and I am proud to have helped pass it. Again, thank you for contacting me, and do not hesitate to do so again when an issue is important to you. Sincerely, Cory Gardner United States Senator From Senator GrahamDecember 5, 2017 Dear Mrs. Beck: Thank you for contacting me regarding tax reform. I am pleased with the recent passage of the Senate tax bill. This legislation provides meaningful tax relief for South Carolinians all while enhancing America’s competitiveness in an ever shifting global economy. The bill lowers rates for the seven individual tax brackets and doubles the standard deduction, allowing more Americans to keep their hard earned money. The lower corporate rate and shift towards a territorial tax system now give companies the incentive to further invest in the United States. These changes create jobs and keep innovation in our own backyard. With the passage of both the House and Senate bills, Americans can rest assured that Congress is committed to creating a more prosperous American economy. As your United States Senator, my primary job is to understand and represent the interests of all South Carolinians. The opportunity to hear from you about the issues confronting our nation is not only essential to representative democracy, but allows me to better serve the people of South Carolina. We will not see eye-to-eye on every issue; however, I promise to always give your concerns the consideration they deserve. I encourage you to visit my website http://lgraham.senate.gov as it will have information on the most recent activities before the U.S. Senate. You can also sign up for our e-mail newsletter, Facebook, Twitter, and YouTube pages which will provide the latest information and updates on the major issues facing our state and our nation. Thank you again for contacting me. I truly appreciate the opportunity to hear from you and am honored to have the opportunity to represent your interests in the U.S. Senate. Sincerely, Lindsey O. Graham United States Senator From Senator GrassleyDecember 6, 2017 Dear Ms. Hale: Thank you for contacting me about tax reform. As your Senator, it is important for me to hear from you. I appreciate hearing your thoughts on tax reform. There is broad consensus that our tax code is in dire need of reform. It was last reformed just over 30 years ago. Since that time it has grown out of control in length and complexity with taxpayers cumulatively spending over 6 billion hours annually complying with its dictates. Small businesses are estimated to be burdened with $15 to $16 billion annually in compliance costs. These are resources that would be better spent growing their businesses. Moreover, our outdated corporate tax system puts American companies at a competitive disadvantage as they try to compete in a 21st century global economy. The Senate recently passed tax reform legislation that would make good on our commitment to provide significant tax relief to the middle income taxpayers, while making the tax code simpler, fairer and more pro-growth. Some of the middle-income tax relief in the bill includes nearly doubling the standard deduction, doubling the child tax credit from $1,000 to $2,000 per child, reducing the current law 15% bracket to 12% and the current law 25% bracket to 22%, meaning hardworking Americans will see more money left in their pocket to spend, save, and invest as they see fit. According to an analysis by the Joint Committee on taxation, on average every income group will experience a tax cut with the largest percentage tax reductions in the middle income groups. As an example of the tax relief under the bill, a median income family of four would see a tax cut of nearly $2,200. Moreover, the reform bill would make the tax code more progressive with taxpayers earning more than $1 million shouldering a larger share of the tax burden than they do under current law. Additionally, the Senate bill lowers the burden on middle class families by eliminating the tax penalty in the Individual Mandate. Iowans who have decided that Obamacare is too expensive for them are penalized by the federal government. More than 52,000 Iowans in 2015 were forced to pay the individual mandate tax. Over 80 percent of those who paid the tax made less than $50,000 a year. That’s a tax on working families, and this legislation does away with it. The bill also enacts much needed tax relief for job creators providing a significant deduction on business income for small businesses, effectively lowering their top tax rate by nearly 9 percentage points. Moreover, the bill lowers the statutory corporate rate down from the highest in the develop world to 20% in 2019. This will allow U.S. corporations to create more jobs and pay higher wages. Economists generally agree that a significant portion of the corporate tax falls on workers in the form of reduced wages. Estimates of the burden of corporate tax on workers range from 25% to more than 70%. While the exact amount may be debated, one thing is clear; corporate rate reduction results in bigger paychecks. I understand some are concerned that tax reform will add to the deficit. I agree it is important for tax reform to be done in a fiscally responsible way. Our tax reform proposal is designed to spur economic growth, which will result in more taxpayers and more revenue for the federal government. If tax reform spurs as little as .4 percent of additional growth on an annual basis that would equate to about $1 trillion in additional revenue. In truth, if we are ever to get a grip on our growing debt we can’t continue to settle for the anemic growth of less than 2% we have experienced since 2010. I also understand that there is concern that the bill will trigger a budget rule under the Statutory Pay-As-You-Go Act of 2010, which some have claimed could lead to across-the-board cuts in certain government programs, such as Medicare. However, the Act has never been enforced since its enactment. Congress has acted to prevent a sequester on 16 occasions, and there is no reason to believe that Congress won’t act this time. Moreover, both Majority Leader McConnell and Speaker Ryan have pledged to work to ensure that these spending cuts are prevented. Tax reform will provide middle class Americans with financial relief, make U.S. industry and workers more competitive, create jobs across the country, and get the economy growing again after years of stagnation. There’s still work to be done. The legislation now goes to conference and will have to be reconciled with legislation passed by the House of Representatives. This is a historic opportunity to help Americans from every walk of life. I look forward to working with my colleagues in both chambers to deliver on our promise for middle class tax relief. Again, thank you for contacting me. Keep in touch. Sincerely, Chuck Grassley From Senator HarrisDecember 7, 2017 Dear Ms. Hale, Thank you for writing to voice your concerns about the workings of our government and the state of our nation. The importance of civic involvement cannot be overstated, and it is an honor to serve as your United States Senator. I have heard your concerns, and my legislative work will continue to be guided by the needs of constituents like you. Each and every American has the right to education, public safety, and health care. I have dedicated my time in the Senate fighting for the most vulnerable among us and defending the inalienable rights guaranteed by our Constitution. It is for this reason that I introduced the Pretrial Integrity and Safety Act of 2017, which encourages states to reform the practice of money bail, led the Military Accessions Vital to National Interest initiative to protect Dreamers serving in the military, and co-sponsored the 2017 Medicare for All act,a bill ensuring that all Americans have access to quality affordable healthcare. I am proud of the progress we have made during our time in the Senate. And still, I know our work has just begun. As a career prosecutor and the former Attorney General of California, I understand that our constitutionally-guaranteed rights must be diligently protected. I will fight to protect these rights, and make sure that our voices not silenced or forgotten. As your senator, I will spend my time in Congress advocating for every Californian and every American. Thank you again for writing. If you have additional questions or concerns, please do not hesitate to visit my website at www.harris.senate.gov or call my Washington, D.C. office at (202) 224-3553. Sincerely, Kamala D. Harris United States Senator From Maggie Hassan Senator Maggie Hassan Nov 28 , 2017 Dear Mrs. Beck, Thank you for contacting me regarding proposals to change the tax system. I value your opinion and appreciate you taking the time to write to me regarding this important issue. My focus when considering any tax reform legislation is on ensuring that changes to our tax laws benefit hard-working families and small businesses. From what I have seen so far of Senate Republicans' tax legislation, I remain deeply concerned that it puts corporate special interests and the wealthiest few before hard-working Granite Staters. I met recently with Trump Administration officials for a bipartisan dialogue on tax legislation, where I voiced these concerns. Under the Republican proposals, millions of families earning less than $200,000 would see a tax increase, Granite Staters would no longer be able to deduct property taxes, and the deficit would increase dramatically, leading to massive cuts to Medicare, Social Security, and other critical priorities. In order to ensure that middle class families are prioritized, I recently introduced the Middle Class Tax Break Act, which would give a $1,000 yearly tax credit to middle class families. I will continue working across party lines to drive economic growth and expand middle class opportunity. To accomplish meaningful and lasting tax reform, Congress must undertake a thorough and bipartisan process, with full committee hearings so that proposals for tax reform can be fairly vetted. I will continue to advocate for such a process. Thank you again for writing to share your thoughts, and I hope that you keep in touch with me. For more information on this and other important issues please visit my website at https://www.Hassan.Senate.Gov/. With every good wish, Maggie Hassan United States Senator From Senator Hatch  Dec. 12, 2017 Dear Mrs. Beck: Thank you for sharing your thoughts on improving our nation’s tax code. Tax reform is an issue I care deeply about, and I am glad you provided me this opportunity to share my views. Enacting comprehensive tax reform is no longer a matter of choice; it is a matter of economic necessity. Our broken tax code has not worked for the American people in years. Our country needs a tax system that meets the challenges and opportunities of today’s global economy, not the antiquated tax system that we currently have. That is why after years of careful review, months of hard work, and nearly a week of robust deliberations before the Senate Finance Committee on the merits of the legislation, the Senate has advanced the most comprehensive tax reform bill in a generation, the Tax Cuts and Jobs Act (H.R. 1). I am proud to have shepherded this legislation through the Senate as Chairman of the Finance Committee and remain confident that this tax reform package will move our country forward, turn the economic tide, and create more opportunities for all Americans. The Tax Cuts and Jobs Act has three primary objectives: provide relief and bigger paychecks to low and middle-income families, make America a better place to start and grow a business, and allow US businesses to better compete in the global marketplace. For low-and middle-income families, this bill reduces individual tax rates across the board, doubles the standard deduction, and expands the Child Tax Credit. Further, the bill simplifies the tax code to spare American taxpayers the six billion hours and nearly a quarter of a trillion dollars in annual costs they incur for merely complying with the tax code. For small businesses, this bill lowers their tax rate and levels the playing field so that they may compete with larger businesses. Small businesses are capable of creating more than one million new jobs each year and currently employ approximately half of the American workforce. Creating a simpler and fairer environment for small businesses will make it easier for them to expand and create more good-paying jobs. Lastly, the Tax Cuts and Jobs Act lowers the tax rate for American businesses so they can better compete with companies overseas. Our current tax system puts our country, and its workers, far behind the rest of the world. This bill creates a more efficient system that encourages American companies to bring back jobs and investments trapped overseas. Put together, these three objectives will strengthen the middle class, increase hardworking taxpayers’ take-home pay, boost job growth, and make America a more welcoming place to do business. While advancing this legislation through the Senate is a major accomplishment, there remains work to be done in conference. I look forward to sending landmark tax reform legislation to the President’s desk as soon as possible. Please know that, above all else, I have worked to develop a tax reform bill that best serves the needs of Utahns. I value your input on this important topic, and I will remember your comments as I continue to find ways to improve our nation’s tax code. Again, thank you for taking the time to contact me. If you would like to receive regular updates on my work in the U.S. Senate, I welcome you to subscribe to my e-mail newsletter, visit my Facebook page, and follow me on Twitter. Your Senator, Orrin G. Hatch From Senator HeitkampNovember 27, 2017 Dear Eunice: Thank you for taking the time to get in touch regarding tax reform. It was good to hear from you. During my time as our state’s tax commissioner, I worked to ensure a fair tax structure that promoted job creation and long-term fiscal stability for the state government – and I will continue to fight for a more equitable federal tax system as Congress considers comprehensive tax reform this year. When I look to the future of North Dakota’s economy, I think about the working families like mine in small, rural towns like Mantador where I grew up. Those working families and enterprising young kids need policies that encourage them to innovate, build, and grow businesses and jobs that our communities can take pride in and rely on. For families like mine who wear their blue-collar roots proudly, we know these are the issues that can make all the difference for the folks who shower after work, for the businesses that need certainty to create good-paying jobs, and for middle-income families so they aren’t saddled with more debt than they can handle. That’s why I’m committed to improving our tax code, and making sure it encourages workers, their families, and our businesses. But, I know the devil is in the details of any reform plan as tax codes are complex. The Tax Cuts and Jobs Act was released in the House of Representatives on November 2 and it passed by a vote of 227-205 on November 16. There were both good and bad provisions included in the bill. It deeply concerns me that the House bill makes corporate tax rate cuts permanent while it phases out some of the expanded relief for the middle class; adds almost $1.5 trillion to the debt; and ends long-standing tax breaks for adoptions, student loan interest costs, and medical expenses. However, I was glad to see the House bill did not include changes to 401K retirement savings, which is something I had vocally opposed. Similarly, the Senate's version of the bill was released on November 9 and was approved by the Senate Finance Committee on November 16, and made some improvements on the House's bill -- including retaining important deductions and credits for adoption, student loan interest, and medical expenses. However, the Senate bill also includes a repeal of the Affordable Care Act's individual mandate, which I cannot support, as it would result in 13 million Americans losing their health insurance, along with insurance premium increases of around 10 percent for those who continue coverage. Additionally, the Senate bill has some serious budget issues, and before it is able to pass using the simple majority vote that Majority Leader McConnell plans on using, some critical middle class provisions -- such as the expanded tax credit and lower individual rates -- will have to be altered or sunset to fit within the budget requirements. If not, it would trigger automatic cuts in important programs like Medicare and Farm Bill programs that support North Dakota farmers. I do not want to see a tax reform bill that balloons our national debt over the long term or forces arbitrary cuts to critical federal programs, and that will be a significant issue to consider as discussions continue. I have held several discussions this fall in North Dakota to gather input on tax reform – including roundtables in Fargo, Grand Forks, Minot, and Bismarck. It is not lost on me how complex tax reform is, and you and others throughout North Dakota have shared countless issues with me. Farmers have reached out to tell me about their experience with the estate tax and benefits for producers, like Section 199. Small businesses and community financial institutions have discussed their concerns about the treatment of pass through corporations. Charities and community advocates have told me about how they have used deductions and credits to build infrastructure in our rural areas. Families have shared how they have benefitted from deductions that encourage education and homeownership. I share the concerns of many who believe that tax reform, if not done correctly, could result in significant benefits for corporations and the wealthiest Americans, with little relief for the middle class or small businesses. As this process moves forward, my focus has been and will continue to be on how any tax reform plan would impact the middle class, small businesses, and our national debt. I will continue listening to North Dakotans about what they want to see in this effort. I’ve long said that I’m open to working across the aisle on comprehensive, permanent tax reform that promotes North Dakota families and our local economy, and I intend to keep working to see if we can come up with a tax reform plan that can achieve these goals. Again, thank you for contacting me. Please do not hesitate to contact me should you have any additional questions or concerns in the future. Sincerely, Heidi Heitkamp, United States Senate From Senator Heller
From Senator HironoJanuary 9, 2018 Dear Ms. Hale, Thank you for contacting me to share your opinion on federal tax reform. I appreciate hearing from you on this important issue. On December 20, 2017, I voted against the Republican tax bill because it's a scam on the middle class. The President and Republicans in Congress promised repeatedly that their tax bill would help the middle class. The President himself said that rich people like him would suffer if it passed. These promises, like so many others the President has made, turned out to be a lie. Rich people do extremely well under the Republican tax plan. Super-rich real estate investors like Donald Trump will receive millions of dollars a year in additional tax cuts. The President alone is likely to receive a personal tax cut of at least $11 million, with millions more for his family members. Giant corporations, who will receive a huge permanent tax cut and virtually all the benefits of this bill, are already plotting how to use the money to inflate their stock prices and reward their wealthy investors. The middle class, meanwhile, will receive only marginal, temporary tax relief for a few years. By 2025, the average middle class family will actually end up paying more in taxes than they do now. The Republican plan also kicks 13 million people off their health insurance, resulting in higher costs for everyone with insurance. The Republican Party has dropped any pretense that they care about all of us. This tax bill, more than any other single piece of legislation, clearly calls them out as the party of the rich. Instead of working to support programs that millions of people rely upon, like the Children's Health Insurance Program, Community Health Centers, and the DREAM Act, they spent months ramming huge tax cuts for the rich down our throats. Now that they've succeeded, here's what the Republicans have in store for us next. Speaker of the House Paul Ryan has already said that his next big priority is to gut "entitlements" - that would be Medicare, Medicaid, and Social Security. We all need to come together to fight back. Please be assured that I will continue to fight against Republican-backed policies and legislation that will undermine Hawaii's working families and communities. Again, thank you for contacting me. If you would like to stay in touch with me on this or other issues of importance to you, please visit my website at: http://www.hirono.senate.gov. Please do not hesitate to contact me again in the future if I may be of assistance to you in any way. Aloha, Mazie K. Hirono United States Senator From Senator Hoeven.December 12, 2017 Dear Mrs. Beck, Thank you for contacting me regarding the Tax Cuts and Jobs Act. I appreciate having the benefit of your views and welcome the opportunity to respond. As you may know, on December 2, 2017, the United States Senate passed the Tax Cuts and Jobs Act (H.R. 1) by a vote of 5149. This legislation is an important step toward providing middleclass Americans with tax relief that will enable them to keep more of their paycheck. H.R. 1 reduces the tax burden on hardworking American taxpayers, providing a net tax cut of about $2,200 for a median income family of four. In part, it does this by nearly doubling the standard deduction for individuals to $12,000 and married couples to $24,000, and increasing the standard deduction for a single parent with dependents to $18,000. To that end, nine out of ten taxpayers will likely use the expanded standard deduction. Additionally, this legislation provides families with significant tax relief by doubling the Child Tax Credit to $2,000 per child. As passed by the Senate, H.R. 1 also preserves important tax deductions for middle class families, including the medical expense deduction, charitable contribution deduction, and home interest mortgage deduction, as well as deductions for student loan interest and tuition waivers. The Senate bill also doubles the educator expense deduction from $250 to $500. Further, this legislation empowers economic growth by reducing tax rates for small businesses, including our farmers and ranchers, so we can grow our economy and create more jobs with higher wages. For the first five years, H.R. 1 allows full expensing or writing off the cost of new investments, which is phased down over an additional four-year period. Important provisions for our farmers and ranchers were included, such as the expansion of Section 179 expensing of equipment, and the doubling of the estate tax exemption, while maintaining the step-up basis for capital gains. Further, the legislation maintains interest deductibility as well as the property tax deduction for small businesses, farmers, and ranchers. Additionally, I successfully worked to include provisions in the tax relief plan that benefit many North Dakotans, including increasing the tax deduction to 23% for qualified pass-through income, which reduces the tax burden for small businesses. In addition, the Senate version of H.R. 1 includes a Hoeven amendment that provides greater flexibility for implement and auto dealers to expense interest on inventory. Tax relief, combined with regulatory relief, will empower the economy to grow and increase government revenues. Claims that the legislation will increase the deficit do not account for, or underestimate, revenue from a growing economy. Additionally, the legislation does not cut spending to agriculture or other programs, nor does it require across the board spending cuts. Now that the Senate has passed its tax relief plan, we will go to work with the House to deliver the best possible bill for hardworking Americans. Again, thank you for contacting me. If I can be of any further assistance, please do not hesitate to contact my office at (202) 224-2551. Sincerely, John Hoeven United States Senator From Senator InhofeClickJim_Inhofe@inhofe.senate.gov Nov 30, 2017 Dear Mrs. Beck: Thank you for your correspondence. As your voice in Washington, I appreciate knowing your concerns. There is strong support in Congress and the Trump Administration to reform the current tax code to make it simpler, fairer, and more efficient. Today, Americans collectively spend billions of hours and dollars complying with a needlessly complex tax code. Furthermore, we have a tax code riddled with breaks and deductions that benefit only those with extensive resources dedicated to tax planning purposes. We now have an historic opportunity, after years of tax reform efforts, to pass serious tax reform that will provide tax relief to American families and improve the country’s economic competitiveness. I am pleased the House and the Senate are working to put forward reform proposals to achieve these goals. On November 16, the House passed H.R. 1, the Tax Cuts and Jobs Act. The Senate Finance Committee also passed its version of the Tax Cuts and Jobs Act, which the Senate will vote on in the coming days. While there will be modifications to the bill during Senate consideration, I am pleased the Senate proposal will make the tax code work for Oklahoma families and businesses. Everyone wants to keep more of their hard-earned money, and this bill will cut taxes for the typical American family of four by nearly $2,200. What is more, it will double the standard deduction, increase the child tax credit, and simplify the filing process. The tax reform plan also will unlock the economic potential of our state and nation by lowering taxes on businesses— especially small businesses. By protecting the oil and gas industry’s percentage depletion and intangible drilling cost provisions, the tax reform plan recognizes the important role of key industries in Oklahoma that create jobs and invest in our state. The last time our tax code was reformed was under President Reagan in 1986 and it led to strong economic growth for our country. I look forward with working with President Trump and my Senate colleagues as we work to grow wages and increase the economic opportunity for all Americans through a tax reform. Again, thank you for bringing your concerns to my attention; I will be mindful of them as we begin consideration of tax relief legislation in the Senate. If you are interested in keeping up with my work in the Senate, I encourage you to sign up for my online newsletter by visiting: http://www.inhofe.senate.gov/newsletter/signup. Sincerely, James M. Inhofe United States Senator From Senator IsaksonMarch 18, 2018 Dear Doris, Thank you for contacting me regarding comprehensive tax reform. I appreciate hearing from you and am grateful for the opportunity to respond. I would like to apologize for the delay in sending a written response. My office has received an unusually high volume of mail in the past several months. Please know that your letter was read and your opinion recorded at the time it was received. I supported H.R.1, the Tax Cuts and Jobs Act, which the U.S. Senate passed by a 51-48 vote on December 20, 2017 and the president signed into law (P.L. 115-97) two days later. I was proud to cast a vote in favor of the Tax Cuts and Jobs Act because it is a once-in-a generation opportunity to overhaul a very outdated federal tax system, simplify tax preparation for most Americans, and allow taxpayers to keep more of their hard-earned money rather than sending it to Washington for someone else to decide how it will be spent. The new tax law includes a number of provisions to cut taxes for individuals and families, including nearly doubling the standard deduction, doubling the child tax credit, and cutting income tax rates across the board. Under the new law, a typical family of four earning the median family income of $73,000 will receive a tax cut of $2,059. American workers all over the country have begun collectively receiving more than $3 billion in bonuses as a result of the new tax reform law. Additional highlights of the new tax reform include tax relief for small businesses, enabling them to expand and create jobs; lowering the corporate tax rate to 21% from 35%, while eliminating many special tax breaks; and adopting a competitive international tax system similar to the ones used by our trading partners. Modernizing our international tax system will allow American companies to compete on a level playing field in the global economy. The lower corporate tax rate will mitigate the incentive for domestic companies to move overseas along with their jobs. For decades, the tax code has served as a source of anxiety and frustration for Americans and imposed a significant compliance burden on taxpayers who spend hard-earned dollars on tax-preparation software or tax professional services to complete their annual federal tax returns. The Tax Cuts and Jobs Act is an investment in the middle class, 21st century jobs, higher wages, and stronger economic growth — all of which will be good for Georgians, Americans, and their families. The two congressional tax-writing committees, including the U.S. Senate Committee on Finance where I am a member, held 70 bipartisan hearings on tax reform over the past 7 years. In 2015, the Senate Finance Committee had five active, bipartisan tax reform working groups that issued reports with options, many of which were adopted as part of the new tax reform law. This tax reform is already showing results as the engine of growth we have long needed to help make America the number-one destination for both domestic and foreign business investment. Thank you again for contacting me. If I can be of any further assistance, please do not hesitate to contact me again. Sincerely, Johnny Isakson United States Senator From Senator Johnson Senator Ron Johnson <noreply@ronjohnson.senate.gov> November 27, 2017 Dear Eunice, Thank you for contacting me regarding federal tax policy. Our current tax system is too complicated and taxes are too high. The best way to strengthen families, grow businesses and improve our national economy is to let taxpayers keep more of their earnings. The sooner we stop expanding government, the sooner real growth and job creation will return to the private sector. There are many proposals floating around on how to adjust our current tax system. They range from finetuning certain codes to completely overhauling the tax system. As Congress considers reform, many important things must be considered. Comprehensive reform should simplify our tax system, reduce compliance costs, and be conducive to economic growth. Above all, I will favor proposals that allow taxpayers to keep more of their own money. Thank you again for contacting my office. It is very helpful to hear the views of the constituents I serve. Please see my website at www.ronjohnson.senate.gov for additional information. It is an honor representing you and all the people of Wisconsin. Sincerely, Ron Johnson United States Senator From Senator KaineDecember 5, 2017 Dear Mrs. Beck: Thank you for contacting me about tax reform. I appreciate hearing from constituents like you, who are passionate about and invested in America's future. There is widespread agreement the federal tax code needs to be reformed. It must be simpler, more predictable, and more progressive. The code should be fair and pro-growth; it should also make us globally competitive. We should eliminate some spending administered through the tax code. In 2016, tax expenditures lowered federal income tax revenue by approximately $1.3 trillion. We need to thoroughly evaluate our current framework for how we generate tax revenue and balance spending in our current fiscal climate. I welcome ideas that would help to broaden the tax base while maintaining fairness and progressivity in the code. The charitable deduction, child tax credit, and earned income tax credit are examples of important policies that must remain as key components of our tax code, as they advance societal goals and are effective. But there are other tax expenditures that should be eliminated. Simplifying the tax code should benefit both American businesses and workers. We should conduct a thorough reexamination of all aspects of the code in light of our current fiscal climate in order to promote economic growth, job creation, and fair wages. As a Senator, I have called to reduce or eliminate various tax expenditures in an effort to simplify the tax code and make it more progressive and economically efficient. As you know, Congress recently debated tax reform proposals. The House of Representatives passed the Tax Cuts and Jobs Act, H.R.1, on November 2nd, 2017, by a vote of 227-205. I have deep concerns about this proposal and the effects it will have on middle class families and small businesses. The Senate Finance Committee passed a version of a tax reform bill along a party line vote of 14-12 on November 16, 2017. The full Senate passed the bill on December 2, 2017, on a vote of 51-49. I have major issues with provisions in the Republican tax plan, and I voted against its passage. The plan tilts benefits heavily to the wealthiest few, while millions of middle class families and small businesses will face a tax hike. It would be particularly bad for Virginia by repealing or limiting important provisions to the Commonwealth, such as the state and local tax deduction and the Federal Historic Tax Credit, a program that has brought investment and helped renovate historic buildings in Virginia towns and communities. The bill is also a deficit buster; three former defense secretaries have said that this tax plan increases the national debt so much that it would make it harder for the Pentagon to make future investments in our national defense. Lastly, Senate Republicans have decided to include a provision that would repeal the Affordable Care Act's individual insurance mandate, which would cause higher health care premiums for Virginians and an estimated 13 million fewer Americans to have insurance. Many of these problems could have been solved if Democrats and the public were included in drafting the bill. But the process was rushed, partisan, and secretive and the result shows that. This isn't how we should be doing tax reform. I would support a bill that prioritizes middle class Virginians and small businesses, but this plan does the opposite. Again, thank you for contacting me. Sincerely, Tim Kaine From Senator KennedyNovember 27, 2017 Dear Ms. Hale: I want to take a second to share my thoughts on the mortgage interest deduction. Allowing homeowners to deduct the mortgage interest is one of the most popular deductions in our tax code, and I believe it will be maintained as tax reform is considered. In the recent tax reform framework from the Trump administration and Republican leaders in Congress, the overall number of available deductions would be decreased in order to simplify our tax code, and tax rates on businesses and families would be reduced, among other important proposals. You may be pleased that the plan would maintain the mortgage interest deduction. I understand that maintaining this deduction is important to the affordability of homeownership. Long-overdue tax reform is vital to growing our economy, supporting jobs here in America, and letting middle class families keep more of their own money. Maintaining the mortgage interest deduction supports all those goals. As Congress considers tax reform, I will keep your concerns in mind. I hope you will stay in touch about this or any other issue important to you and your family. Sincerely, John Kennedy United States Senator From Senator KingJanuary 12, 2018 Dear Doris, I am, and have been since coming to the Senate, a proponent of comprehensive tax reform that both reduces tax rates for those who need it most and simplifies our complicated tax code for individuals and businesses. The question isn't should we do tax reform, but how. Unfortunately, the bill that passed the Senate at 2:00 AM on Saturday December 2, 2017 could not credibly be called tax reform legislation, and while somewhat improved, the final bill that was signed by the President in late December was not a great deal better. I could not in good conscience vote for a bill that prioritizes those who least need a tax break and adds over $1 trillion to our budget deficit. With this in mind, I opposed the Tax Cuts and Jobs Act. Unfortunately, the more I learned about the draft of the tax bills and the final legislation, the more I worried about its long-term impacts on the economy and the country. My greatest concern was not with the politics or process, but was based upon the long-term economic implications of the substantial cut in revenues that this bill entails—which will only hasten the inevitable day of reckoning on our ballooning debt. We are now running a half-trillion dollar deficit each year (which is projected to grow substantially in the next decade) and this bill will add at least $1 trillion to the ten year total (and, most likely, much more once the “temporary” cuts are extended). Alarmingly, this deficit spending is being done in relatively good times, using up whatever cushion we might need for future economic downturns. And, I believe this day of reckoning is not far off. It could be triggered by rising interest rates, for example, which are now at historically low levels. If rates on federal borrowing return to 5 or 6 percent, we’re in real trouble. 5.5 percent on $20 trillion is $1.1 trillion a year just in interest, which happens to be equal to the entire current discretionary budget (including defense). It could also be triggered by a financial crisis or climatic disaster that necessitates increased deficit spending—and makes us regret running deficits in good times. Under all scenarios, the pressure on everything from Pell Grants to R&D, national defense, Medicare, infrastructure, and everything else will be enormous—and our ability to govern will be in some doubt. This may work just fine for Grover Norquist, but it’s not good for the country. Deficit spending, in short, should be conditional on the state of the economy and on the policy in question. Jacking up the deficit over $1 trillion during strong economic conditions to pay for corporate tax cuts is bad public policy, plain and simple. The truth is that this is not a tax cut bill at all; since we are borrowing to fill the hole created by the cuts, we are actually just shifting the taxes we don't want to pay over to our kids, and they get to repay them, with interest. The most polite term for this is unethical; it's actually worse, to my mind. A revenue-neutral rebalancing of the tax code would be defensible; deficit-financed cuts are not. Beyond an overarching concern about deficits, however, I believe that just the process on this bill is reason enough to vote against it, regardless of its contents. Every time we do something like this, our institutions are further degraded which makes it easier to do something even worse the next time, although I don’t know how it could get much worse than what has happened in the last several months. This would not be such a problem if we were talking about the reauthorization of the FAA or naming a post office. But this is likely to be a once-in-a-generation event which will have enormous ramifications for decades. It just seems to me that these high stakes require an equally high level of care in understanding the details and huge implications of what we are doing. Ironically, the path that the tax bill took was quite the opposite—the highest possible stakes and the worst possible process—no hearings, no real debate, no expert input, no detailed understanding of complex concepts and provisions. I suspect that no municipality in Maine would amend even a leash law using a process like this. What bothers me is that it didn’t have to be this way. I know that a substantial number of Democrats were prepared to engage in a good-faith process involving serious debate and compromise, including cutting corporate rates. I’m pretty certain that we could have gotten to 70 votes and probably more for a more targeted (and less costly) alternative. The last major tax reform in 1986 was entirely bipartisan, involved something like 33 Finance Committee hearings over 14 months, and passed the Senate 90-10. Why couldn't we have tried a bipartisan process first, rather than beginning with a ram-it-down, majority-only approach? As to the bill itself, as far as I can tell it seems to have no coherent strategy or internal logic. If the goal is economic growth, why did the bill double the estate tax exemption—which only benefits the wealthiest estates in the United States? Why did it lower the top individual income tax rate for the highest earners? What will be the actual results of the pass-through changes—a boon to small businesses or an annuity for tax lawyers as everyone becomes an LLC—or will LLC’s rush to restructure as C corps to qualify for the reduced corporate tax rate? Why are the individual cuts temporary and the corporate cuts permanent (especially odd when you consider that two-thirds of our economy is driven by consumer spending)? Why is the outrageous carried interest loophole—which the President campaigned against—left intact if the Majority was serious about looking for ways to pay for the cuts? Why aren’t there guardrails to insure that the extra free cash flow enjoyed by corporations actually go to investment and higher wages, rather than stock buy-backs and executive bonuses? And what in the world is the repeal of the individual healthcare mandate doing in the bill at all? I know that compromises and some questionable provisions are inevitable parts of anything this big and complex, but in this case, the whole is considerably less than the sum of the parts. Again, this is a huge deal with far-reaching ramifications; it just felt downright irresponsible to rush it through with no hearings, no comprehensive outside analysis, and limited understanding of how the various pieces may (or may not) fit together. Many of these concerns could be ameliorated by greater economic growth, which, after all, is the underlying rationale for the bill. The problem is that I have seen no historical evidence for the proposition that tax cuts stimulate such growth or otherwise "pay for themselves." Didn’t happen after the Bush tax cuts and it doesn’t appear to have worked in Kansas or any other place I can find. Instead, the real world results have inevitably been greater deficits and ultimately tax increases or destructive spending cuts to dig out of the hole. One of our state’s papers carried a very thoughtful economic analysis on this recently at https://bangordailynews.com/2017/11/10/the-point/voodoo-economics-makes-a-comeback-in-republican-tax-plan/. In short, the more I learned about the bill and its implications, the more I realized that this was an unusually significant moment and that opposing the bill was the right decision. Had there been a viable third option, like compromise, I would have aggressively pursued it—but we were presented with a binary decision: a bad tax bill or no tax bill. This bill just has too many flaws—and I think we can do better. Best Regards, ANGUS S. KING, JR. United States Senator From Senator Klobuchar January 11, 2018 Dear Ms. Hale: Thank you for writing to me about tax reform. I appreciate hearing from you on this issue. I have long called for a bipartisan approach to comprehensive tax reform. If done right, we could help middle class families, simplify the tax code, close wasteful loopholes, bring back money U.S. companies are holding overseas to fund infrastructure projects here at home, and provide incentives to keep jobs in America. The tax legislation recently debated and enacted in Congress did not take that bipartisan approach. I did not vote for H.R. 1, the Tax Reconciliation Act, which was signed into law on December 22, because it will add $1.5 trillion to the debt, create new loopholes that could encourage companies to move jobs overseas, and have significant consequences for the American people and our economy. Under the bill, many of the tax cuts for middle class Americans are only temporary, leaving millions paying more in taxes in the long run. The bill also repeals a key component of the Affordable Care Act, which could result in 13 million people losing their insurance by 2027 and premiums in the individual market increasing by 10 percent. I’ve always said we could bring down the corporate tax rate, but we must do it in a balanced way without adding $1.5 trillion to the debt. I have also long supported bringing back some of the trillions of dollars of earnings held overseas by U.S. companies, but I believe at least part of those resources should be used to strengthen our infrastructure. There are many ways we can help middle class families and build a stronger, more prosperous America while still being fiscally responsible—and I stand ready to work with my colleagues on both sides of the aisle to do so. Again, thank you for taking the time to contact me. I continue to be humbled to be your Senator, and one of the most important parts of my job is listening to the people of Minnesota. I am here in our nation’s capital to do the public’s business. I hope you will contact me again about matters of concern to you. Sincerely, Amy Klobuchar United States Senator From Senator McCainJanuary 10, 2018 Dear Ms. Hale: Thank you for contacting me regarding the Tax Cuts and Jobs Act (H.R. 1). I appreciate hearing from you on this matter. I firmly believe that this country cannot tax its way to prosperity. Today, one out of every three dollars, on average, goes to taxes. Stable, long-term economic growth can best be promoted through sound federal policies and a reasonable tax code. Congress must consider appropriate tax cuts combined with responsible federal budgeting in order to fully enable Americans to pursue financial success. After careful thought and consideration, I supported the Tax Cuts and Jobs Act. Although this tax reform bill is far from perfect, I believe it enhances American competitiveness, boost the economy, and provide long overdue tax relief for middle class families. This important legislation will give hardworking people in Arizona and around the country a raise in their paychecks, allowing them to keep a higher percentage of what they earn. In addition, American families will see a doubling of the child tax credit from $1,000 to $2,000. Furthermore, by lowering our corporate tax rate to 21 percent, this bill makes our markets far more attractive for investment. It encourages American companies to return assets now held overseas, and small businesses across the country will receive essential tax relief. These steps will promote economic growth and stimulate job creation here at home. This bill also repeals the onerous individual mandate. As a matter of principle, I have always supported individual liberty and believe the federal government should not penalize Americans who cannot afford to purchase expensive health insurance. By repealing the individual mandate, this bill eliminates an onerous tax that especially harms those from low-income brackets. In my home state of Arizona, 80 percent of people who paid the individual mandate penalty earned less than $50,000 per year. For months, I have called for a return to regular order, and I am pleased that this tax bill was considered through the normal legislative processes, with several hearings and a thorough mark-up in the Senate Finance Committee during which more than 350 amendments were filed and 69 received a vote. H.R. 1 was passed in both chambers of Congress, and was signed into law by the President on December 22, 2017. Again, thank you for contacting me. Please be assured that I will continue to do everything I can to ensure American taxpayers are allowed to keep more of their hard-earned dollars. Please do not hesitate to contact me on this or any other issue of concern. Sincerely, John McCain United States Senator From Senator MarkeyDecember 6, 2017 Dear Doris: Thank you for writing me about our nation's tax system. I appreciate hearing from you on this important matter. Today, much of the federal tax code is wasteful and overly complicated for American taxpayers. It is riddled with provisions that enrich entrenched special interests and favors wealthy individuals without providing sufficient public benefit. We need to reform our tax code to make it simpler and fairer for working families, while at the same time ensuring and that the wealthiest members of our society and corporations pay their fair share. Our tax code needs to embrace broader policy objectives to help both Massachusetts and our national economy grow in the future. That means it must put an end to offshore corporate tax havens and abusive tax shelters engineered to avoid federal taxation. Rather than subsidizing fossil fuel consumption, the tax code should encourage reducing carbon pollution and deploying more clean energy. In August, I joined Senate Democrats in writing to President Donald Trump, Senate Majority Leader Mitch McConnell, and Senate Finance Committee Chairman Orrin Hatch urging them to work on tax reform in a bipartisan, public way that would prioritize working families over the top 1% and special interests. In that letter, we laid out three simple principles that should guide a responsible tax reform process. First, there should be no tax cuts for the top one percent to ensure that tax reform does not increase the tax burden on the middle class. Second, tax reform legislation should go through regular order and not reconciliation to ensure a truly bipartisan process. Finally, tax reform should not add to the deficit to ensure that we are providing a revenue base that meets the needs of our country. Unfortunately, House and Senate Republicans have proposed tax plans that amount to little more than massive giveaways for the top one percent and big corporations at the expense of workers and families. These plans will make it tougher for hard-working families to buy a home, for charities to provide essential services, and for state and local governments to provide education for their residents. They will unfairly punish seniors with expensive medical bills, and students and educators attempting to succeed in the classroom. These plans also give unnecessary gifts to Big Oil by weakening tax credits for electric vehicles and clean energy projects that create jobs and help reduce the pollution causing climate change. Analysis by the nonpartisan Joint Committee on Taxation has determined that millions of middle class families will be punished with higher tax bills and over $1 trillion will be added to the national debt if these plans become law. Lacking any realistic way to pay for these handouts to the rich, I worry that further harm will fall on the middle class as larger deficits become an excuse for Congress to cut Social Security, Medicare, and Medicaid. This is not a responsible way for to address the failures in our nation's tax system. For these reasons, I voted against the Senate GOP tax bill. Unfortunately, on December 1, 2017 the Senate voted in favor of this bill by a margin of 51-49. The legislation must now be reconciled with the House passed version and I will continue to oppose any conference legislation that puts corporations and the wealthy ahead of middle-class families. Real tax reform should focus on the middle class and lead to a faster growing economy. As Congress continues to debate reforming our tax code, please be assured I will fight for changes that embrace innovation and growth while ensuring everyone pays their fair share. Thank you again for contacting me about this issue. Thank you again for contacting me about this issue. If I can be of further assistance, please do not hesitate to contact me. You can leave me a message at http://markey.senate.gov/contact. You can also follow me on Facebook, Twitter, and YouTube. Sincerely, Edward J. Markey United States Senator From Senator LankfordNovember 28, 2017 Dear Mrs. Eunice Beck, Thank you for taking the time to share your thoughts about tax reform in the 115th Congress. Oklahomans have contacted my office to share their concerns and hopes for what tax reform might look like for their families as well as our economic health. Please know that as we walk through the legislative process, I will work to ensure that changes to the tax code provide relief for Oklahoma families and businesses. It is clear our country needs fundamental tax reform that allows families and businesses to keep more of their hard-earned money, invest in our economy, and help create more private-sector jobs. In response to those concerns, in October 2017 the U.S. Senate initiated the formal legislative process of reforming the federal tax system. By using the congressional budget reconciliation process, the eventual tax-reform package can pass with a simple majority in the Senate and House. (This is the same process that was used in 2001 during the last changes to our tax code.) I voted in favor of the reconciliation bill as a first step toward comprehensive tax reform. As you may know, in November 2017, House and Senate Republicans have both released their own versions of a tax reform bill known as the Tax Cuts and Jobs Act. You can read the full House text here and a section-by- section of the Senate proposal here. It is important to note that neither plan is final and will be changed further through Senate floor proceedings and amendments, eventually merging the two bills into a final legislative proposal. Tax reform has been an ongoing conversation over the last seven years. Since 2011, the Senate Committee on Finance has held 70 hearings on the tax code and its future. Several variations and guiding principles have been introduced and reworked as the American people have made their voices heard on issues such as the Border Adjustment Tax, which both chambers removed from their previous proposals. In the upcoming weeks, Congress will continue to debate what must be done to simplify the nation's tax code and spur economic growth. On November 16, 2017, the House passed its tax reform plan in a vote of 227-205. The Senate's plan will likely come to the floor for a vote this week. After the bill passes the Senate, both the House and Senate versions will move to what is known as a Conference Committee, which is made up of members of both the House and Senate, to resolve the differences between the chambers' tax reform plans. The earliest the Senate would take that bill up for final passage is likely the week of December 11, 2017. I will review all tax reform proposals as they are amended in the coming weeks to ensure changes bring relief to Oklahomans and our fellow Americans across the nation. Many provisions of the current tax code contain special carve-outs that serve special interests with limited public benefit. The narrow carve-outs are emblematic of the reason Congress must take on comprehensive tax reform and stop placing special interests ahead of families and businesses. The Senate's plan would eliminate many carve-outs while maintaining some tax credits designed to boost the economy, protect American families, and benefit communities with a new tax code that includes, but is not limited to: doubling the standard deduction so the first $24,000 of income is tax-free; preservation of the deduction for charitable donations; incentives for current and aspiring homeowners; elimination of the Affordable Care Act individual mandate; protections for retirement savings plans like 401Ks and IRAs; tax relief for parents through an increased child tax credit and a preserved adoption tax credit; and security for Americans with family farms and businesses by at least doubling the current exemption for the estate tax. Reforming the tax code for small businesses and corporations allows companies to hire more people, engage in more investment, build more factories, and buy more machinery—growing the American economy. When American businesses can hire more employees, competition increases leading to higher wages to incentivize workers. More people returning to the workforce means more people actually paying taxes. My office hears from Oklahomans and small businesses who have difficulty navigating the IRS and complying with the complex U.S. tax code. Currently, the federal tax code is 74,608 pages, which means the tax code is 187-times longer than it was a century ago. With the increasing complexity of the tax code, Americans spend around 7 billion hours each year complying with it. Working Oklahomans and small businesses cannot afford to continue the status quo that takes so much time away from their families and work. If given a clean slate, no one would design our tax code as it currently functions. As Congress and the Administration work together to achieve long-overdue comprehensive tax reform, I remain committed to simplifying the tax code, reducing the burden on Oklahoma's lower and middle classes, and restoring a culture of transparency and accountability at the IRS. With our national debt reaching $20 trillion this year and a $666 billion deficit for fiscal year 2017, Congress must craft tax reform in a financially responsible way that does not leave our future generations with more debt. I am working with my colleagues in the Senate to build in a fiscal backstop designed to head off deficit increases if tax reform fails to pay for itself through future economic growth. Please remain engaged with my office going forward about specific portions of these proposals. We will do everything we can to provide you with facts and information as they become available. Please also feel free to contact me again via email at www.lankford.senate.gov for more information about my work in the United States Senate for all of us . In God We Trust, James Lankford United States Senator From Senator LeahyNovember 27, 2017 Dear Mrs. Beck: Thank you for contacting me about the Tax Cuts and Jobs Act. I appreciate hearing from you on this important issue. On November 10, Senate Finance Committee Chairman Orrin Hatch released the Tax Cuts and Jobs Act, legislation that would implement President Trump’s plan for tax cuts. A version of this legislation passed in the House of Representatives on November 16. Rather than taking a bipartisan approach focused on providing tax relief and benefits to the vast majority of working Americans, the Tax Cuts and Jobs Act was written behind closed doors and goes down the partisan path of emphasizing tax cuts for wealthy Americans and corporations. I am very concerned about the impact this legislation will have on our economy, particularly on hardworking Vermonters in the middle class. Not only does the bill provide permanent tax cuts for corporations while holding individual taxpayers hostage with temporary tax cuts, this legislation will also repeal the Affordable Care Act’s individual mandate, one of the most critical components of that law. Repealing the individual mandate will cause 13 million Americans to lose coverage, raise premiums, and completely destabilize the health care markets, creating more uncertainty and higher costs for consumers all around. Most concerning, it places innocent lives at stake. To the extent that working Vermonters benefit at all from the temporary tax cuts provided in this bill, I am concerned that the consequences of repealing the individual mandate will more than erase those gains. Unfortunately, I fear that many Vermonters will not benefit at all and may actually be harmed by this bill. According to the non-partisan Joint Committee on Taxation, millions of middle and lower-income Americans will face tax increases as a result of this bill. Additionally, this legislation alters or eliminates critical credits and deductions that hard-working Vermonters rely on, including the deduction for state and local taxes. Repealing this deduction could result in higher tax bills for many Vermonters. At the same time, the bill doubles the amount at which the estate tax applies to $11 million for single taxpayers and $22 million for couples. This provision will directly benefit the wealthiest Americans, including the Trump family and many members of this Administration. Though some credits and deductions eliminated in the House bill are retained in the Senate bill, the differences in the proposals will ultimately need to be reconciled before final passage, which means that critical deductions such as those for student loans or catastrophic medical expenses remain at risk. The goal of tax reform should be to simplify the tax code, provide relief to middle class families, and close corporate loopholes, including ones that allow corporations to stash profits in offshore accounts and avoid income tax. This bill falls well short of that goal. Too many middle-class Americans will see little to no benefit from the tax cuts proposed under the bill, and many others may even face a tax increase. The changes to the health care system that this bill would make will only cause further harm to working Americans. Meanwhile, corporations and the wealthy will see dramatic reductions in their taxes. You can be sure that I will only support tax reform legislation that puts the emphasis on working Vermonters rather than the wealthiest among us. Thank you again for contacting me. Please keep in touch. Sincerely, PATRICK LEAHY United States Senator From Senator Manchin January 10, 2018 Dear Mrs. Beck, Thank you for contacting my office to share your thoughts about the tax bill. Hearing from West Virginians is very important to me, and I appreciate your input on this issue. While I agree with my Republican colleagues that our country needs tax reform- this bill was not reform. The Tax Cuts and Jobs Act (H.R.1) passed by Congress fails to deliver the reforms I believe will truly benefit West Virginia. The legislation gives hard-working individuals a small amount of temporary tax relief, while providing significant permanent tax reform to the wealthiest in our country. I know that had we worked in a bipartisan way we could have delivered a large and permanent tax cut that would have helped hard-working West Virginians pay bills, save for a rainy day, provide for their children, invest in their future and keep more of their paycheck at the end of the week. Furthermore, I believe tax reform should be done in a fiscally responsible way that does not explode our debt and puts our country on a pathway to pay down our debt. The tax legislation passed by Congress irresponsibly adds $1.45 trillion to our growing $20 trillion national debt. This is a burden we are passing onto our children and one that cripples our ability to govern responsibly and fund our state’s priorities. During my first few months in the Senate, the former Chairman of the Joint Chiefs of Staff, Admiral Mike Mullen, testified before the Senate Armed Services Committee that he believed the single greatest threat to our national security is our national debt. This has stuck with me during my time as a United States Senator and has hardened my resolve to get our national debt under control. As our deficits continue to grow, our men and women in uniform become particularly vulnerable, as we are not able to make the necessary financial investments to keep them and our nation safe. Tax reform is an opportunity to grow our West Virginia economy, confront our fiscal situation, defining our priorities based on our values, while applying fairness to our tax code and protecting vital safety net programs for generations to come. Unfortunately, the Republican tax cuts misses that opportunity. Finally, the Republican tax cuts deliver a devastating blow to the healthcare system in West Virginia. The additional uncertainty that has been injected into the healthcare marketplace due to the repeal of the individual mandate is already reducing the number of people with insurance in the Mountain State and will cause premiums in 2019 to skyrocket even further. This action is cruel and unnecessary when the Senate has a bipartisan piece of legislation that has overwhelming support and will stabilize our current healthcare system. I am proud to cosponsor the Bipartisan Health Care Stabilization Act of 2017, because it will help reduce healthcare costs for West Virginia families, and this agreement shows what is possible when we put people before politics. Instead, Republican leadership in the Senate refused to hold a vote on this bill and used the tax legislation to unravel healthcare. While I am disappointed that we were not able to take advantage of this once-in-a-generation opportunity and pass real tax reform, I will continue to work with President Trump to find permanent ways to help the working class, put our country on a fiscally responsible path for the future, and improve the healthcare system in our country. Once again, thank you for reaching out to me to add your voice to this important discussion. If I may be of further assistance, please do not hesitate to contact my office. With warmest regards, Joe Manchin III United States Senator From Senator Masto4.2.18 Dear Mrs. Beck: Thank you for contacting me regarding the tax reform legislation. I appreciate hearing from you on this important issue and appreciate you taking the time to write to me. Like many Americans, I believe our tax code is broken. Too many special interest loopholes provide tax breaks to the wealthiest Americans while middle class families and Main Street businesses are left behind. That is why I support reforming our tax code so that it would put more money in the pockets of hardworking families, the middle class and those striving to make it, while providing tax relief for our nation's small businesses and entrepreneurs that provide jobs for American workers and help our communities thrive. As you may know, the so called Tax Cuts and Jobs Act was signed into law by President Trump on December 22, 2017 after passing through the United States Senate and House of Representatives without receiving a single vote in support from Congressional Democrats. This purely partisan legislation provided windfall tax breaks to multinational corporations while raising taxes on too many hardworking families. I do not believe that Nevada families should pay for a corporate tax cut that these businesses don't need and our country cannot afford. Furthermore, the bill adds to our nation's mounting debt by roughly $2.2 trillion over the next decade, only worsening our nation's fiscal outlook when we should be doing more to get our nation's mounting debt under control. This deficit spending for corporate tax cuts could lead to attempts by some in Washington to cut Medicare which is unacceptable. Lastly, the legislation repealed provisions of the Affordable Care Act which will cause 13 million Americans to lose health care coverage over the next decade and lead to a 10% spike in premiums for those that still have health insurance. This will drastically limit affordable health insurance options for Nevadans when consumers deserve more affordable options, not less. These provisions don't put Nevada families and businesses first and won't help our economy grow so that everyone has a shot at the American Dream. I fear this purely partisan law will funnel more resources to special interests and stack the deck against ordinary Nevadans, which is why I voted against it when it came before me in the United States Senate. Thank you again for voicing your thoughts regarding tax reform. Rest assured that I am committed to supporting tax legislation that will benefit middle and working class families. If I can be of service to you in any way, please do not hesitate to let me know. Sincerely, Catherine Cortez Masto United States Senator From Senator MenendezDecember 11, 2017 Dear Mrs. Beck: Thank you for contacting me to express your opposition to the Tax Cuts and Jobs Act. Your opinion is very important to me, and I appreciate the opportunity to respond to you on this vital issue. You will be pleased to know that I strongly oppose the Tax Cuts and Jobs Act and voted against this bill both in the Finance Committee and on the Senate floor. While I support revamping our antiquated tax code to provide relief for middle class families and small businesses, the bill put forth by President Trump does not come close to meeting my necessary standards. This legislation would immediately raise taxes on millions of middle class Americans to pay for tax cuts for corporations and the top one percent. And this only gets worse over time. In fact, by 2027, approximately 88 percent of families making under $100,000 per year will either see a tax increase or no change in their taxes. The picture is even bleaker for New Jerseyans due to the gutting of the State and Local Tax (SALT) deduction. This will have a devastating effect on 1.8 million New Jerseyans who rely on this deduction to avoid being taxed twice – 80 percent of whom make under $200,000 a year. That is why I spoke on the Senate floor several times during the recent debate, attempting to convince my colleagues to restore this critical deduction. I then offered a motion to fully restore the SALT deduction, which unfortunately fell just three votes short of being successful. In addition to raising taxes on middle class families, this legislation eliminates an essential provision of the Affordable Care Act (ACA), the individual mandate. This partisan sabotage of our healthcare system will undermine the market and result in 13 million people losing their health insurance and premiums skyrocketing for all Americans. This is nothing but a backdoor attempt to repeal the ACA. You may be interested to know that I have been appointed as a member of the Conference Committee, to resolve the differences between the House and Senate bills. Let me be clear, both versions would be disastrous for the middle class, particularly in New Jersey. I won’t sugar coat things. The odds are stacked against us – but anyone who knows me knows I never back down from a fight. So I plan to use every tool I have to stop this morally bankrupt bill before it bankrupts our future. As your United States Senator, I am focused on simplifying the code, creating jobs, and helping middle class families afford a home, pay for college and save for retirement. I believe we can do this without adding to our deficit by closing special interest loopholes that only the wealthy can take advantage of. We should have a tax code that reflects the general interests of the American people, not one that forces the less politically-connected to pay more in taxes than those with powerful allies. Simply put, tax reform should produce a code that is fair enough to ensure everybody pays their share while nobody is unduly burdened and simple enough so you don’t need an accountant to file your taxes. Please be assured that I will keep your views in mind as I continue to work with my colleagues to create a fair, pro-growth tax code that works for American families and our collective future. Again, thank you for sharing your thoughts with me. I invite you to visit my website (http://menendez.senate.gov) to learn more about how I am standing up for New Jersey families in the United States Senate.  From Senator MerkleyDear Eunice, Thank you for contacting me to express your concerns about the Republican tax plan. I share your concerns and strongly oppose this legislation. The sweeping and partisan tax bill is a scheme – the biggest bank heist in American history – to give more trillions of dollars in tax breaks to corporations and the richest Americans, while imposing more and more of the burden on working and middle-class American families. The Senate version of the Republican tax plan passed the Senate on December 2, 2017, along party lines by a vote of 51-49. This disastrous bill increases taxes for 87 million working families, and double taxes many Oregonians’ incomes by limiting the ability to deduct your state and local income taxes on your federal return. Meanwhile, it gives tax breaks to the privileged top one percent of Americans and to large corporations. Further, it adds $1.5 trillion to our national debt in the process. As if this wasn’t enough harm to working Americans, Republicans repealed a portion of the Affordable Care Act (ACA) that would cause chaos in the insurance market, and result in 13 million more uninsured people within the next decade and a 10 percent increase in premiums above the already-forecasted increases for those who remain covered. This bill was written for and by special interests. Hours before calling for a vote, Senate Republicans included a couple dozen new loopholes written by lobbyists. Among the worst provisions was a modification that would have allowed one college, with ties to Education Secretary Betsy DeVos’ family, to be exempted from a new tax on its endowment. This provision was written for a single college in America. I offered and passed an amendment, with bipartisan support, to close this carve out in the tax code, but many more special deals remained in the bill as passed. In addition, this tax bill will have ripple effects that further damage many Americans. The budget that mapped out these tax cuts also proposed cutting Medicaid by $1 trillion and Medicare by over $470 billion. It would mean cuts to education, medical research, child care, and infrastructure investments. I strongly believe that these are the wrong priorities. Our tax policy should help working families, not put more money in the pockets of those who already are doing very well. We need to invest in our people and our long- term future, but this tax plan loots our national wealth for those who need it least. If Congress thinks that we have trillions to spend, we should invest in jobs, education, and health care to help families prosper. As Congress moves to reconcile differences in the House of Representatives and Senate bills, I will continue to adamantly oppose this tax scam and fight for tax fairness. Thank you for sharing your concerns with me. I hope you will continue to send your concerns my way. All my best, Jeffrey A. Merkley United States Senator From Senator MoranDecember 19, 2017 Dear Ms. Hale: It has been more than three decades since Congress has reformed our tax code and Americans can no longer afford the status quo of an outdated, complicated tax system. I appreciate knowing your concerns about tax reform. I support responsible, pro-growth tax reform that benefits middle-class families and enables businesses to compete in a 21st century economy. Our economy is poised for growth and tax reform will put us on the path to even greater economic success. This plan will incentivize companies to stay in America and will encourage local businesses to grow and create good-paying jobs, better jobs and more secure jobs. Further, our tax code should work for Kansas families, not against them. The expansion of the child tax credit, the nearly-doubled standard deduction and the creation of the employer credit for paid family and medical leave will increase personal income, reduce the cost of living and provide flexibility to save for the future. I am pleased the tax bill under consideration creates a simpler and fairer tax code that protects taxpayers and works for Kansas families. I am grateful for the opportunity Kansans have given me to serve them in the United States Senate. Please let me know if I can be of service to you or your family in the future. Very truly yours, Jerry Moran From Senator MurphyDecember 1, 2017 Dear Ms. Hale, Thank you for contacting me about tax reform. I appreciate your correspondence and hope you find this response helpful. Like you, I believe that tax reform is a long overdue and vitally necessary task. However, I am troubled by many of the proposals outlined in President Trump's tax plan, which would put corporate interests and the wealthy ahead of helping our country's middle class and poor. Republicans in Congress have signaled that they intend to pursue tax reform without consulting or working with Democrats. This is unfortunate, since the potentially sweeping changes they are proposing would impact every American. There are some basic principles that I will advocate for throughout this process. First, any changes in the code must protect poor families and the middle class. While I fully support the goal of broadening the tax base and lowering rates, this process cannot result in an increase in the tax burden for lower- and middle-income Americans. Second, tax reform should not simply be a giveaway to the wealthy. I am concerned that some of the specific proposals in President Trump's plan are designed purely to benefit the very wealthiest Americans, like the President himself--including eliminating the estate tax, which applies only to estates above $5.5 million, and getting rid of the Alternative Minimum Tax (AMT), which was designed specifically to ensure the wealthy can't avoid taxes through loopholes in the code. Third, tax reform must raise revenue. Today, our structural budget deficit is simply too large to be closed through spending cuts alone. Republicans and Democrats, liberals and conservatives, have acknowledged this fact. Raising revenue is never easy, in this or any Congress. But it is time to look at the major tax expenditures within our code and ask, "do these tax benefits continue to incentivize the behavior they were originally intended to encourage?" On the other hand, there are clearly behaviors that the tax code can properly encourage. At the top of this list is retirement savings. We are entering a retirement savings crisis in America, with more than half of 50-year-olds holding less than $25,000 in retirement savings. The current retirement income deficit - the gap between what Americans will need in retirement and what they will actually have - is well over $6 trillion. As employment-based defined benefit plans become rare and we confront Social Security's long-term funding challenges, it's important that the tax code not penalize Americans for doing their best to build savings that will carry them into retirement. The goal of tax reform should be clear: incentivizing broad-based economic growth; protecting lower and middle income earners while making our tax code less slanted towards the well-off and well-connected; raising revenue to help close the deficit and pay down the debt; and simplifying the tax code. The proposals that President Trump and the Republican-led Congress have put forward so far do not meet that test, but I will continue to do all I can to fight for tax reform legislation that is fair to families and businesses in Connecticut. Thank you again for contacting me about this matter. I appreciate hearing from you and assure you that I will always do my best to represent the views of my constituents in the Senate. In the future, please do not hesitate to call me in my Connecticut office at (860) 549-8463 or in my Washington office at (202) 224-4041. Every Best Wish, Christopher S. Murphy United States Senator From Senator MurraySenator@murray.senate.gov November 27, 2017 Dear Mrs. Beck: Thank you for contacting me regarding tax reform. I appreciate having the benefit of your views on this matter. As the Trump Administration and Congress work on legislation to reform our tax code, I am going to be focused on the middle class and working families, not just the wealthiest Americans or the biggest corporations. First of all, I believe that any tax reform process should bring in the voices and stories of the families who will be impacted most. That is why I will rely on your voice to help me fight for reforms that help our economy create jobs, increase wages, and grow from the middle out, not the top down. I will fight as hard as I can for an open and transparent process: we need to hold hearings and bring in the voices of workers and families. I am very discouraged to see the Republicans trying to jam this through using a partisan “reconciliation” fast track process. President Trump has already done so much to break his promise to stand with workers, and we cannot allow tax reform to be just another way that he and his fellow Republicans steer more taxpayer dollars to the wealthiest Americans or corporations. I was concerned to see that the House Ways and Means Committee tax reform bill, the Tax Cuts and Jobs Act released on November 2, and the Senate version, released the following week, are more of the same. These plans propose massive tax cuts for the wealthiest Americans and biggest businesses including the Trump Organization – while leaving behind middle class families and those who can afford it least. I am very troubled by numerous provisions in both of these bills. I am concerned by the House bill’s significant changes to the mortgage interest deduction and the state and local tax deduction. Though the Senate version does not change the mortgage interest deduction, its proposal to eliminate the state and local deduction entirely is extremely worrisome. Millions of Washington state taxpayers benefit from these deductions, and this is just another way that the Trump Administration will take money from Washington state workers in order to line the pockets of the billionaires and big corporations. These bills cruelly target middle-class workers and seniors by eliminating the medical expense deduction, which allows taxpayers an itemized deduction for out-of-pocket medical expenses. They also target students through the elimination of numerous education provisions, like the student loan interest deduction. Lastly, Republicans do nothing to expand or enhance the Child and Dependent Care Tax Credit, which helps countless families in Washington state and across the country better afford the soaring cost of child care. I am also very troubled by the Republican proposal to repeal the individual mandate. It is truly shameful that after Trumpcare was rejected time and again, and while we have a bipartisan health care plan that would actually reduce premiums, Republicans are trying to sneak in and jam through another harmful change to health care. This change would be just another way for them to pay for hundreds of billions of dollars in tax cuts for massive corporations and the rich by asking middle class families to foot the bill. Instead of focusing on the wealthiest few, I believe tax reform should include tax cuts for working families and small businesses that need them most. That is why, over the years, I have introduced legislation like the 21st Century Worker Tax Cut Act, which introduces a new tax credit for parents who both work, as well as the Helping Working Families Afford Child Care Act, which reforms the Child and Dependent Care Tax credit so that it delivers a larger benefit to more families. Taxes should be cut for workers, students, seniors, and the middle class—and we should pay for that by closing wasteful tax loopholes. Good legislation takes time and involves listening to all stakeholders. I stand ready to do the hard work and I hope Republicans will join me. I will remain focused on investing in important priorities like energy efficiency, education, economic development, and the expansion of business opportunities within the tax code. And I will work with my colleagues in Congress to address the complication, unfairness, and uncertainty in our tax code in a responsible way. As Congress continues to debate tax reform, please know that I will keep your thoughts in mind. If you would like to know more about my work in the Senate, please feel free to sign up for my weekly updates at http://murray.senate.gov/updates. Thank you again for writing, and please keep in touch. Sincerely, Patty Murray United States Senator From Senator NelsonNovember 30, 2017 Dear Ms. Hale: Thank you for contacting me regarding the Tax Cuts and Jobs Act. The bill passed both the House of Representatives and the Senate Finance Committee on November 16, and cleared the Senate Budget Committee on November 28. The bill is being considered by the full Senate this week. I voted against the Senate version of the bill when it was considered in the Finance Committee because it would both raise taxes on individuals earning less than $75,000 a year and increase the deficit by at least $1.5 trillion. And, it would require small businesses to pay a much higher tax rate than large corporations. The bill also repeals a portion of the Affordable Care Act, which will cause health care premiums to go up 10 percent and cause 13 million Americans to lose health coverage. In Florida, about 873,000 more people would be uninsured by 2025 than under current law and by 2019 monthly premiums for Healthcare.gov plans would increase by an average of $1,860 for a family. Unfortunately, this bill is being hastily written with little concern for how it will affect millions of Americans. I have long supported tax cuts for the middle-class and efforts to make the tax code simpler, fairer, more competitive, and more efficient. That’s why, as a senior member of the Senate Finance Committee, I introduced amendments to the bill to encourage small business growth, lower taxes for middle-class Americans and safe-guard taxpayers from identity theft. Unfortunately, the amendments were defeated on party-line votes. To view remarks I made recently on the Senate floor regarding the bill visit: https://youtu.be/lu9JFeOYa98 . I appreciate hearing your thoughts on this important topic. Please don’t hesitate to contact me again. Sincerely, Bill Nelson From Senator PetersDecember 22, 2017 Dear Doris, Thank you for contacting me about tax reform. I appreciate you taking the time to express your views. Your input is, and will always be, welcomed and appreciated. We are long overdue for bipartisan tax reform that will reduce burdens on Michigan families and cut red tape for small business. Congress last overhauled our tax code in 1986. Since then, the tax code has become overly complicated. It takes too long for too many Michiganders to do their taxes, and our inefficient tax system disadvantages small businesses. The tax code also contains loopholes that help large corporations but do not help small businesses or families. Closing these loopholes would increase competitiveness, lower rates, and increase growth. That is why there has been bipartisan agreement that we need to overhaul our tax code. Successful tax reform should be fairer, simpler, and more responsible, but the recently-passed Republican tax plan fails on all three counts. Tax reform should lower rates and raise take-home pay for middle-class families, protect Michigan manufacturers and farmers, and close loopholes that only benefit top earners and international corporations. First, tax reform should result in higher take-home pay and effective rate decreases on middle-class families. We should maintain the progressive nature of our tax code and preserve provisions that help Michiganders afford health care and housing while saving for retirement. Second, tax reform should protect our manufacturing and agricultural sectors, which are essential to economic growth and jobs in Michigan. Corporate tax reform should incentivize domestic hiring, investment, and research and development while not raising effective rates on American manufacturers and farmers. Finally, tax reform should close loopholes to simplify our tax code and increase economic efficiency. While certain tax deductions and credits promote fairness and growth, such as the mortgage interest tax deduction and the tax exclusion for retirement plans, many tax provisions disproportionately decrease the effective tax rates on top earners and international corporations. Any tax reform plan should address these commonsense principals, and I will only support tax reform if it has positive outcomes for Michigan families and businesses. In November 2017, Representative Kevin Brady and Senator Orrin Hatch introduced the Republican tax plan. The bill makes dramatic permanent cuts to corporate taxes, while making small, temporary changes to the taxes of middle class families. According to the non-partisan Joint Committee on Taxation, this plan would increase the federal debt by one and a half trillion dollars. Other non-partisan think tanks estimate it could increase the debt by up to two and a half trillion dollars after accounting for interest. Many working families will see little of any benefit, while international corporations receive over a trillion dollars in tax cuts. Congress had an opportunity to craft bipartisan tax reform that truly focused on middle class families and helped to raise wages. Instead, House and Senate Republicans wrote a bill behind closed doors that clearly does not create a tax code that is fairer, simpler, and more responsible for Michiganders. On Saturday, December 2, 2017, and again on Wednesday, December 19, 2017, I voted against the Republican tax plan. However, the House and Senate both passed this bill, and it will be signed into law by President Donald Trump. While I oppose this plan, I believe that Congress should fix the flawed approach and build a tax code that lets working families in Michigan keep more of their hard earned money, levels the playing field for our small businesses, and keeps good jobs here at home in the United States. I will be sure to keep your views in mind as I continue to work with my colleagues to promote economic growth and a more competitive tax code, support job creation, and strengthen Michigan families and small businesses. Thank you again for contacting me. I always enjoy hearing from you and hope that you take the time to contact me again soon. For more information, please feel free to visit my website, http://www.peters.senate.gov, or find me on Facebook, Twitter, and Instagram @SenGaryPeters. Sincerely, Gary C. Peters United States Senator From Senator PortmanSenator Rob Portman 12.22.17 Dear Eunice, Given your interest in issues concerning the tax code, I wanted to give you an update of my latest work as it relates to fixing our broken tax system. On December 20, after decades of talk and years of planning, Congress passed landmark reforms that will provide tax relief for middle-class families, create more jobs, and increase wages for American workers. This is the first time Congress has passed meaningful tax reform in 31 years, and for many Americans, it is long overdue. I am proud of my colleagues’ hard work in both the House and the Senate, and through our combined efforts, our historic tax reform bill—the Tax Cuts and Jobs Act (TCJA)—which was signed into law by the President today and becomes effective starting January 1, 2018. From the very beginning, I have worked with my colleagues to develop and help improve the bill, including adding several amendments during consideration by the Senate Finance Committee. Here’s a quick rundown of my work to help craft and improve the final tax reform bill: Pushing for Middle-Class Tax Cuts. Throughout this debate, I have been consistently focused on ensuring that the middle class gets a significant tax cut, and that the progressivity of the code is at least maintained if not made more progressive. In particular, I was focused on lowering tax rates and expanding the child tax credit. All told, reforms made under this bill will result in the typical family of four earning the median income of $73,000 receiving a tax cut of $2,059. Even the left-leaning Tax Policy Center has determined that this tax bill will “reduce taxes on average for all income groups.” Expanding Tax Relief for Small Businesses. Reforms to the business tax code are an essential component of this bill, especially lowering rates for small businesses, which I played a key role in developing. These progrowth reforms will grow our economy, create more jobs, and make America more competitive with our foreign counterparts. According to the Tax Foundation, a D.C.based tax policy nonprofit, the Tax Cuts and Jobs Act would help to increase wages and create hundreds of thousands of new American jobs all across the country. The National Federation of Independent Businesses (NFIB) endorsed the Senate bill. Leveling the Playing Field for American Companies & Workers. My bipartisan work on international tax reform is a key component of the Senate tax reform bill. In 2015, I chaired a bipartisan working group on international tax reform with Senator Chuck Schumer, now Minority Leader. Together, we developed a bipartisan framework to reform the international tax code, transition from a worldwide to a territorial tax system, and give American companies a level playing field with their foreign competitors. That framework is now part of the final TCJA. Preserving Private Activity Bonds (PABs). During Senate consideration of tax reform, I helped preserve private activity bonds, which are an essential source of funding for important infrastructure and community redevelopment projects across Ohio.While the House bill eliminated PABs, the Senate bill and final TCJA preserves them. Preserving the Historic Tax Credit (HTC). I am a strong supporter of the HTC and I worked with Senator Cassidy to restore the current 20 percent credit level after the House eliminated it entirely and earlier drafts of the Senate bill reduced it to 10 percent. The HTC encourages private investment in the rehabilitation of historic buildings. It has been used to preserve numerous historic Ohio buildings, including Cincinnati’s recently rehabilitated iconic Music Hall. Preserving the New Markets Tax Credit (NMTC). While the House eliminated the New Markets Tax Credit, I led the effort in the Senate to preserve it. The NMTC helps economically distressed communities attract private capital for community redevelopment purposes, and Cincinnati has been a significant beneficiary. Earlier this year, I visited the Nehemiah Manufacturing Company, which is using the NMTC to expand and provide meaningful employment opportunities to ex-offenders re-entering society. Preserving the Work Opportunity Tax Credit. I also led the effort to preserve the Work Opportunity Tax Credit, which provides employers with a tax credit for hiring and retaining veterans, ex-felons, disabled individuals, summer youth employees, and Temporary Assistance for Needy Families, Supplemental Nutrition Assistance Program, and Supplemental Security Income recipients. One of my amendments in 2015 added a $2,400 credit for first year wages paid to the long-term unemployed. Helping Families Combat Unfair Tax on Student Loans. The tax bill includes my bipartisan Stop Taxing Death and Disability Act, legislation to eliminate a tax penalty levied on student loans forgiven for families after their child develops a permanent disability or dies. Promoting the Craft Beverage Industry in Ohio. The tax bill includes the bipartisan Craft Beverage Modernization & Tax Reform Act, legislation that I have championed which would provide excise tax relief to the growing craft beverage industry, helping these entrepreneurs reinvest more in their businesses and our communities. Ohio is number four in the country in craft beer production, and supports 15,000 jobs in the state. Preserving Worker Retirement Security. The tax bill includes one of my amendments to protect small startup businesses’ ability to utilize nonqualified deferred compensation programs for millions of employees and retirees; remove a provision that would have subjected 457 plan participants like Ohio police and firefighters to a harmful 10 percent early distribution tax; and preserve the ability of all 401(k) participants to make catch-up contributions after age 50. I also worked with Senator Susan Collins (RME) to preserve additional catch-up contributions available to 457 and 403(b) plans, including clergy in church pension plans. These amendments preserved retirement security incentives with a proven track record of success. Easing the Burden of High Medical Expenses. The tax bill includes changes from my Seniors Tax Hike Prevention Act which would allow seniors to deduct a greater share of their medical costs. Under the Tax Cuts and Jobs Act, all taxpayers at any age may take advantage of this expanded deduction. In 2010, I made a commitment to the people of Ohio that I would help lead an effort to reform our broken tax code and provide relief to families and small businesses, and I am proud to have made good on that commitment. The Tax Cuts and Jobs Act will cut taxes for middleclass families, reform our business tax code to create more jobs and higher wages for Ohio workers, and update our international tax code to encourage jobs and investments in America. Put all that together, and the future for American workers and their families starts to look very, very bright. Thank you again for taking the time to contact my office. For more information, I encourage you to visit my website at www.portman.senate.gov. Please keep in touch. Sincerely, Rob Portman U.S. Senator From Senator ReedDecember 4, 2017 Dear Mrs. Beck: Early Saturday morning, Senate Republicans voted to raise taxes on the American middle class by passing the socalled Tax Cuts and Jobs Act by a vote of 51 to 49. I voted against this unfair, disastrous tax scheme. The Republican-Trump tax plan fails to deliver for the vast majority of Rhode Island families. It would benefit the most powerful corporate interests and the wealthiest Americans at the expense of the middle class. The Congressional Budget Office (CBO) finds that by 2027, those making $40,000 to $50,000 would see their taxes go up by $5.3 billion. Meanwhile, those earning over $1 million would get a $5.8 billion cut. As a result, this bill would increase our nation's deficit by $1 trillion or more, increasing the budget pressure on vital middle class programs like Medicare, Medicaid, Social Security, and others. Republicans decided to pay for part of their corporate tax cuts by repealing the individual mandate under the Affordable Care Act. Repealing the mandate would leave 13 million Americans uninsured and drive up premiums for everyone, especially older and sicker Americans. It is unconscionable and unfair that the bill, according to the CBO and other nonpartisan experts, would raise taxes on working families, increase health care costs, and put in motion billions of dollars in Medicare cuts - all to provide massive tax cuts to the wealthiest Americans and multi-national corporations. I spoke on the Senate Floor to oppose the Republican tax proposal, which you can watch here. As this bill goes to a Conference Committee between the Senate and the House, I encourage you to stand with me to call for a better deal, a plan that would responsibly cut taxes for working families, invest in the middle class, and grow Rhode Island small businesses. To get my most up-to-date thoughts on this and other matters, you can follow me on Facebook, Twitter, and my website or sign up for my newsletters. Sincerely, Jack Reed United States Senator From Senator RubioJanuary 8, 2018 Dear Ms. Hale, Thank you for taking the time to express your thoughts regarding tax reform. Understanding your views helps me better represent Florida in the United States Senate, and I appreciate the opportunity to respond. My priority for reforming the tax code has always been to provide meaningful tax relief to working American families while ensuring our nation is economically competitive. A tax code that is more pro-growth and pro-family is long overdue, and that is why I was proud to support the Tax Cuts and Jobs Act when it passed the Senate on December 2, 2017. The House of Representatives followed suit, and President Trump signed the bill into law on December 22, 2017. More than 8.6 million families making less than $50,000 a year will now see a larger tax cut due to my efforts to expand the child tax credit. For an Army Private and a waitress with three kids, that will equate to nearly $1,300 more of their own money back in their pocket. That is money for diapers, a crib, kids’ sports equipment, school supplies, after-school care, or new shoes. This is real money for real families. If you work hard, pay your taxes, and raise a family, you are doing immense good for our country in a time when we need stable families more than ever. Including more of the working class in the child tax credit will make the difficult, but deeply important, job of raising kids on a limited budget just a little bit easier. And that is worth doing. It is my hope that by increasing access to the child tax credit I have helped lay the groundwork for an agenda that reconciles conservative goals with the realities faced by working class American families. Passing the Tax Cuts and Jobs Act, with its enhanced child tax credit, was the first step in a long journey toward that end. And by voting in favor of this bill, I believe we took that step. It is an honor and a privilege to serve you as your United States Senator. I will keep your thoughts in mind as I consider these issues and continue working to ensure America remains a safe and prosperous nation. Sincerely, Marco Rubio United States Senator From Senator SandersDear Mrs. Beck: Thank you for contacting me to express your thoughts on legislation that is currently being considered by Congress to rewrite the tax code. While there is no question that we should reform our tax code and address our nation’s debt, I am fiercely opposed to any plan that provides enormous tax incentives for corporations and the wealthiest individuals in this country while harming middle-class and working families. The bills being considered eliminate many of the favorable tax benefits for middle class families that exist in current law. According to Americans for Tax Fairness, taxes will go up for 87 million middle-class families by 2027. Both the Senate and House bills repeal the federal deduction for state and local taxes. One-third of taxpayers making $50-75,000 take this deduction for state and local income and property taxes. In order to help pay for permanent corporate tax cuts, a provision repealing the Affordable Care Act’s individual mandate was included, raising the number of uninsured Americans by 13 million by 2027, according to Congressional Budget Office estimates. In addition, the Senate bill mandates automatic Medicare cuts of at least $25 billion in 2018 and $400 billion over 10 years. Unfortunately, not only do the Republican bills include a massive tax cut for the top 1 percent with little to no relief for middle-class and working families, they also rely on budget gimmicks to hide the fact that it would explode the deficit. In the long-run, this will lead to massive cuts in programs millions of Americans rely on just to get by. At a time when the middle-class is collapsing, unemployment and underemployment are high, and millions of families are struggling economically, it is immoral and bad economic policy to enact legislation that will add $1.5 trillion to our federal deficit and cut vital programs like Medicare, Social Security, or nutrition programs. If these plans become law, these policy changes would disproportionately benefit America’s most profitable corporations and wealthiest individuals, further widening income inequality in our country. To my mind, any tax reform policy should be focused on creating jobs, lowering the deficit, and protecting working families and the most vulnerable people in our society by ending tax loopholes and unfair tax breaks that benefit the top 1 percent. Those who have benefitted the most from years of tax cuts for the wealthy and a laissez-faire approach to corporate regulations should finally be asked to pay their fair share and bear the burden of digging us out of our current budgetary troubles. The differences in the two versions of tax reform legislation passed by the Senate and House of Representatives are currently being debated in a conference committee. Please be assured that I will do everything in my power to defeat these disastrous tax bills, and will continue to work on a tax reform plan that creates an economy and government that works for all of us. Thank you again for contacting me, and please feel free to stay in touch about this or any other subject of interest to you. For up-to-date information on what I am working on, please signup for my enewsletter, the Bernie Buzz, at http://sanders.senate.gov/buzz/. Sincerely, BERNARD SANDERS United States Senator From Senator SchatzDecember 1, 2017 Dear Ms. Hale, Thank you for contacting me regarding President Donald Trump's tax plan. If enacted into law, President Trump’s proposed tax plan would have a terrible impact on families in Hawaii. I believe tax reform should generate the revenues that we need to address our fiscal deficit, reverse and prevent cuts to benefits and services critical to Hawaii families, and make investments that will strengthen our economy and create jobs. It should also result in a tax structure that is more progressive than our current system—billionaires and corporations should not pay lower effective tax rates than middle-class families. As the Senate considers legislation related to tax reform, I will remain deeply committed to serving as a strong advocate for the people of Hawaii and will keep your thoughts in mind. Mahalo again for contacting me. Sincerely, BRIAN SCHATZ U.S. Senator From Senator Scott Dear Mrs. Beck, Thank you for contacting me to express your thoughts on tax reform. I appreciate your thoughts on this important issue and the opportunity to respond. Since coming to Washington, I have made it clear that reforming our tax code is a top priority. Too often our tax code hinders job creation, puts undue burdens on American families, and even encourages American companies to expand internationally instead of here at home. As you are well aware, tax reform is about freedom, jobs, and smaller government. It is about returning power to the taxpayer and ensuring America's economic growth. It is about allowing the American people to keep more of their hard earned dollars. As a child of a single-mother, I understand firsthand the hardships when living paycheck to paycheck. Tax reform is not an exercise for Washington, but an opportunity for us to reward, and not punish, hardworking Americans by helping them keep more of their paycheck. Under the Senate plan, every bracket gets a tax cut, and a typical family will save upwards of $1,500 a year in taxes. As a former small business owner, I understand the economic challenges felt by entrepreneurs everywhere. I truly believe it is critical that we focus on tax policies that will encourage economic growth and job creation for our great nation. We need to implement policies that embolden businesses to grow and expand by putting money into the private sector rather than the hands of the government. The Senate bill lowers the 35 percent corporate tax rate to put us on a level playing field with our competitors. With true tax reform we can secure a more prosperous and economically stable America, not just for today, but for years to come. I am confident that the Senate’s tax package, where the standard deduction is doubled, the charitable giving provision is retained, and the child tax credit is increased and expanded, will bring much needed relief to lower-and middle-class America. Further, it includes my bipartisan Investing in Opportunity Act, which will help bring long-term investment to distressed communities across the nation. With the advent of a new administration, we have the unique opportunity to institute meaningful change by way of reducing the tax burden on American families, and creating a competitive internal revenue code that promotes long-term growth and stability. Currently, legislators in both the House and Senate are working to craft legislative solutions to reform and modernize our nation's tax code. Rest assured, I will keep your thoughts in mind as the Senate moves forward on these proposals. Again, thank you for sharing your perspective with me; I hope that you will continue to do so in the future. If I can ever be of assistance, please do not hesitate to contact me or a member of my staff. For more information, please visit my website at www.scott.senate.gov and subscribe to my monthly e newsletter. I also encourage you to follow me on Facebook: www.facebook.com/SenatorTimScott and Twitter: www.twitter.com/SenatorTimScott for daily updates. Sincerely, Tim Scott United States Senator From Senator Tester Senator Jon Tester <senator@tester.senate.gov> Dec 8, 2017 Dear Eunice, Thank you for contacting me about the important debate over tax reform. I appreciate your feedback. The Senate rushed through an unpopular tax giveaway that will add another $1.5 trillion to the national debt. I joined a bipartisan group of senators in opposing this legislation because it was a nearly 500-page bill drafted behind closed doors. The authors released the bill just hours before the vote, so nobody had time to read it. They were in such a hurry they hand-scribbled additions to the text in the margins of the pages, which nobody could read. This is Washington dysfunction at its worst, and it's the exact opposite of "draining the swamp" that so many of us Montanans expect. Montanans deserve comprehensive and transparent tax reform that simplifies taxes for working families and small businesses, creates jobs, and spurs economic growth. That is why I reached out to President Trump's Administration and offered to work with them on a bipartisan plan that works for rural America. Unfortunately, they refused to work together and chose instead to rush a massive bill in the dark of night that will hurt Montanans in order to provide tax giveaways to wealthy out-of-staters. The tax proposals that narrowly passed the Senate and the House both add over a trillion dollars to the national debt, while eliminating important deductions that benefit Montana families. These irresponsible changes will lead to billions of dollars in tax breaks for the extremely wealthy and big corporations at the expense of hardworking Montanans. The proposed tax overhaul would also raise health insurance costs by 10 percent, and 13 million Americans will go uninsured. As your Senator, I will continue to defend Montana families and small businesses from disastrous proposals that hurt their pocketbooks and add to the debt. And I will work with anyone who is willing to pass legislation that keeps more money in the wallets of Montanans. Please do not hesitate to contact me again if I can be of further assistance. Sincerely, Jon Tester United States Senator From Senator TillisSenator Thom Tillis <donotreply@tillis.senate.gov> Dec 5, 2017 Dear Mrs. Beck: Thank you for taking the time to share your thoughts regarding tax reform. I appreciate hearing from you and welcome the opportunity to respond. I believe that the United States is in desperate need of tax reform, and all good ideas should be on the table. Updates to our tax code are long overdue. Over 30 years have passed since Congress has addressed the issue. Reforming our nation’s tax code will reduce complexity, create jobs, stimulate economic growth, and generate more competition in the global economy. Both the Senate and the House have been working, in coordination with the Administration, on tax reform legislation that will provide relief and certainty to American families and businesses. On December 2, 2017, the Senate passed its comprehensive tax reform proposal designed to provide the middle-class with tax relief, while improving America’s global competitiveness. Although not perfect, I supported this legislation because doing so will provide our nation with the necessary tools to spur economic growth and create jobs for hardworking North Carolinians and Americans. Below are some of the highlights from the Senate tax reform plan. Tax Relief for Individuals and Families: Lowers taxes on average for every income bracket Doubles the standard deduction Doubles the child tax credit to $2000 Maintains the mortgage interest deduction Maintains the adoption tax credit Maintains the medical expense deduction Maintains the graduate school tuition waiver and the student loan interest deduction Doubles the teacher deduction for classroom supplies to $500 Doubles the estate tax exemption Repeals the individual mandate that requires every individual to purchase health insurance or pay a fine Tax Relief for Businesses: Adopts a 23% deduction for passthrough incomes for qualifying businesses Lowers the corporate tax rate to 20% beginning in 2019 Allows for full expensing for the first 5 years followed by a phase out over the next 5 years Onetime mandatory repatriation for foreign profits trapped overseas Moves from a worldwide tax system to a territorial tax system Preserves Low Income Housing Tax Credit and Private Activity Bond’s tax exempt status Preserves the Historic Tax Credit Now that the Senate and House have each passed tax reform bills, the two chambers must reconcile the differences before sending the bill to the President’s desk. Details of the final tax reform legislation are still being finalized. Throughout this process, you can visit https://www.finance.senate.gov/taxreform to remain up to date on the current Senate package and potential changes to individual items within the tax code. As this legislation is finalized, I will carefully consider your thoughts on specific provisions in making a decision on what is best for North Carolina and the rest of the country. Again, thank you for taking the time to contact me. Please do not hesitate to get in touch with me again about other issues that are important to you. Sincerely, Thom Tillis U.S. Senator From Senator Toomey Senator Pat Toomey December 8, 2017 Dear Eunice, Thank you for contacting me about reforming our nation's tax code. I appreciate hearing from you. Tax reform can help to create sustained economic growth for all Americans. The Congressional Budget Office (CBO) has projected the nation's gross domestic product to increase by a meager 1.9 percent each year over the next decade. I refuse to accept sub-two percent growth as the new normal knowing that, in the sixty years before the Obama administration, economic growth averaged 3.4 percent per year. On November 16, 2017, the House passed the Tax Cuts and Jobs Act (H.R. 1) by a vote of 227 205. After spending four days debating the bill and considering an unlimited number of amendments last month, I joined a majority of my colleagues on the Senate Finance Committee in passing our own version of the Tax Cuts and Jobs Act. On December 2, 2017, the bill passed before the full Senate by a vote of 51 49. Passage of this bill brings hardworking Pennsylvanians one step closer to seeing a pay raise and better job opportunities. For example, the bill lowers our country's statutory corporate tax rate of 35 percent, which is the highest in the developed world and far above the average rate of our economic competitors (less than 23 percent). Without a significant reduction in business tax rates, the U.S. will never be the best place to invest and create jobs. And with the increasing international mobility of capital, a significant burden of business taxes now falls on workers, undermining wage growth. I am confident pro-growth tax reform will deliver hardworking families across Pennsylvania a direct pay raise through cutting individual tax rates across the board as well as doubling both the standard deduction and the child tax credit. Reforms to the business side of the tax code that will make us globally competitive will result in an indirect pay raise as more jobs and new businesses are created, resulting in an upward pressure on wages. I hope the House and Senate soon come together to finish our work on this bill and deliver on our promise of a better and brighter economic future for all Americans. Thank you again for your correspondence. Please do not hesitate to contact me in the future if I can be of assistance. Sincerely, Pat Toomey U.S. Senator, Pennsylvania From Senator VanHollenJanuary 10, 2017 Dear Ms. Hale: Thank you for contacting me to express your opposition to the Majority’s tax bill. I appreciate hearing from you. I agree with you and strongly opposed the tax plan that passed the Senate by a vote of 51-48. The bill that was rammed through Congress will increase taxes on millions of middle-class families in Maryland and across the country to pay for big tax breaks for corporations and the very wealthy while adding more than $1 trillion to our already high national debt. All of us agree that our tax code should be reformed, but this is not the way to do it. Here in the Senate, I have been speaking out against this tax bill and shining a light on the many ways that this bill is a bad deal for the middle class. My principles for tax reform are simple. First, tax reform should not increase the burden on the middle class nor should it cut taxes for the wealthy. Second, tax reform should be focused on providing a revenue base that meets the needs of our country. This means that tax reform should not increase the deficit. Third, tax reform legislation should go through the regular order with an opportunity for hearings and public input. Using a fast-track process has led to a partisan bill that is crafted behind closed doors, which significantly hinders lawmakers’ ability to close loopholes and end special interest favoritism that plagues our current tax system. I will continue to work to reform our tax system to ensure that is fair to working people and the middle class. It is time to eliminate inefficient and unfair tax preferences for the very wealthy and big corporations and close loopholes that do not benefit American individuals and their families. Unfortunately, the unconscionable bill passed by Congress simply stacks the deck even more in favor of the wealthy and powerful. Again, thank you for sharing your thoughts, and please do not hesitate to contact me whenever I may be of service. Sincerely, Chris Van Hollen United States Senator From Senator WarnerSen. Mark Warner's Office Dec 8, 2017 Dear Mrs. Beck, Thank you for contacting me about the Tax Cuts and Jobs Act of 2017. I appreciate hearing from you about this important issue. I have long argued that our broken tax code needs bipartisan, comprehensive reform. It is too complex and has been amended so many times that it no longer functions well. The federal government actually spends more on tax expenditures, or tax breaks, than it collects in personal income taxes each year. During my time in the Senate, I have advocated for a plan that simplifies our tax system and addresses our debt and deficit. To do this requires examining the goals and outcomes of each credit, deduction, and exemption in our tax code and scaling back or eliminating those that have outlived their usefulness. In that way, we would raise revenue by eliminating tax expenditures and still be able to reduce rates and protect the middle class. I also firmly believe that changes to our existing tax structure must be considered carefully to ensure that we avoid unforeseen consequences, and be part of a bipartisan process to ensure a stable and broadly agreeable plan. Unfortunately, the actual debate and plans recently brought forward have not met these goals. In October 2017, the Senate passed a Budget Resolution by a vote of 51-49, which allowed the Senate to then consider tax legislation under a privileged procedural process known as “reconciliation.” This allows a single party to pass a bill with a simple majority. In the weeks that followed, Senate Republicans – absent input from Democratic colleagues – drafted a bill, the Tax Cuts and Jobs Act, that makes drastic changes to our business, individual, and international tax system. Before consideration by the full Senate, the Tax Cuts and Jobs Act was marked up in the Senate Finance Committee, of which I am a member. During this markup, I offered and cosponsored a series of amendments to promote fiscal responsibility, protect the middle class, and ensure that corporations receiving preferential tax rates invested in their domestic workforce; these, and many other amendments offered by my democratic colleagues were not accepted. Instead, there were changes made in backroom deals, released to members and the public late at night, and with little time for the public to know or understand the impact before having to vote on them. Further, there had been no real hearings – with outside experts – on the bill’s impact. Despite this, the bill advanced out of Committee on a party-line vote. On December 1, 2017, the Senate passed the Tax Cuts and Jobs Act (H.R.1), by a vote of 51-49. You can find the text of the final legislation here. While the bill contains some provisions that I have supported in the past, including a lower corporate rate, an overwhelming amount of evidence shows that most of the benefits would go to businesses and the highest income households, rather than the middle class. In fact, by 2027, after nearly all of the bill’s individual income tax provisions expire, at least 38 million middle class households are expected to see a tax increase. According to the nonpartisan Joint Committee on Taxation, the bill as passed by the Senate would cost $1.45 trillion over the next 10 years, but this does not take into account over $500 billion in gimmicks used to hide the bill’s real cost, and hundreds of billions more in interest from all the new debt. When those are considered, the real cost of the bill is closer to $2.3 trillion. At a time when the debt and deficit continue to be one of the greatest challenges we face as a nation, this is simply unacceptable. This bill also repeals a key health care mechanism which ensures that every individual who benefits from our health care system also contributes to its financial sustainability. Eliminating this provision will raise health insurance premiums, especially for people with serious conditions who require the most help. Congress’ nonpartisan scorekeeper, the Congressional Budget Office, estimates that this will also lead to 13 million fewer Americans having health insurance. This is yet another intentional effort to destabilize our health care market. On November 16, 2017, the House of Representatives passed its own version of the Tax Cuts and Jobs Act. While there are many differences between the two bills, the impact on both the middle class and the debt are largely the same. Even more, their legislation eliminates important parts of our tax code, from deductions for college and graduate school tuition to the Historic Tax Credit, which has allowed towns and cities across Virginia to revitalize their downtowns. While I have long advocated for reforming our broken tax code in a bipartisan way, I was unable to support the Senate legislation for many of the reasons outlined above, and have urged my colleagues to return to regular order so that we can work together on meaningful reform. Over the coming weeks, designated conferees from the House of Representatives and the Senate will reconcile the differences in the two bills and produce a conference report, which will be voted on by the full Senate on a date yet to be determined. Rest assured that I will continue to advocate for fiscally responsible tax reform conducted through regular order and for proposals that provide permanent solutions for Virginia’s families and businesses. Again, thank you for contacting me. Sincerely, MARK R. WARNER United States Senator From Senator WarrenDear Doris, Thank you for contacting me about reforming our tax system. I believe our tax code should reflect our values. We need a tax code that raises adequate revenue to make critical investments in basic infrastructure, public education, and scientific research. These key investments are necessary for continued economic growth and shared prosperity. Sensible reforms can help generate this needed revenue while leveling the playing field for working families and small businesses and reducing budget deficits. Building a fairer and more efficient tax code that enables these essential investments means asking the largest corporations and the wealthiest individuals to pay their fair share. We must close unfair tax loopholes that favor wealthy individuals and large corporations at the expense of middle class families. For example, while the top corporate tax rate is 35%, hardly any large U.S. companies pay that rate. Most large corporations take advantage of special tax loopholes that allow them to shift their profits across borders and stash money overseas to substantially reduce or even eliminate their tax obligations. One of these tactics is a cross-border transaction known as an "inversion." Under current law, a U.S. corporation can merge with a smaller foreign corporation in order to claim a foreign tax residence. By taking advantage of this loophole, U.S. corporations can avoid paying U.S. taxes, while keeping all of their U.S. operations unchanged. I was an original cosponsor of the Stop Corporate Inversions Act because U.S. corporations should not be able to take advantage of all the benefits of being an American company - including easy access to the world's wealthiest consumers, the world's best workers, and the world's most reliable legal system - and then skip out on the bill. I believe we must also close the carried interest loophole for Wall Street fund managers. Private equity and hedge fund managers are typically compensated in part by a percentage of a fund's earnings, referred to as "carried interest." Under current law, fund managers claim this portion of their labor income as capital gains and therefore taxed at a lower rate. This enables many high-earning fund managers to pay a relatively low tax rate while their own secretaries are paying full freight. I am an original cosponsor of the Carried Interest Fairness Act, which would effectively close this loophole - because our tax code should not give unfair advantages to the wealthy at the expense of the middle class. I have also been working to close the "performance pay" loophole that allows unlimited corporate deductions for executive bonus pay. Last year, I introduced the Seniors And Veterans Emergency (SAVE) Benefits Act, which would close this loophole and use the revenue generated from it to provide seniors, veterans, people with disabilities, and other Americans depending on Social Security the cost of living adjustment they deserve. Because I believe it is time to crack down on our system of loopholes for large corporations, I oppose President Trump's tax proposal to tilt the playing field even further toward big companies. The President's proposal would drastically cut the top corporate tax rate and repeal taxes specifically affecting the wealthiest Americans, like the federal estate tax. Meanwhile, it would do little to help middle-class families, while also raising taxes on Massachusetts taxpayers who deduct their state income taxes and adding trillions of dollars to the national deficit. Finally, in order to create a tax system that works better for all of us, I believe we should simplify how Americans file their taxes. Every year, Americans spend millions of dollars and countless hours preparing and filing their tax returns. I introduced the Tax Filing Simplification Act to streamline the process and decrease the costs of tax filing for millions of American taxpayers. This legislation would give all taxpayers the option of free, online tax preparation and filing service without having to share their information with a private company. It would also allow eligible taxpayers with simple tax situations to choose a new return-free option, which provides a pre-prepared tax return with income tax liability or refund amount already calculated. Simpler tax filing would save taxpayers time and money. I appreciate you reaching out to share your thoughts about this issue. I will keep your comments in mind as I work with my colleagues toward creating a simpler and fairer tax code. Please do not hesitate to contact me again regarding this, or any other issue. Sincerely, Elizabeth Warren United States Senator From Senator WickerNovember 28, 2017 Dear Doris, Thank you for contacting me regarding tax reform and Medicare. I am glad to have the benefit of your views. On November 16, 2017, the Senate Finance Committee passed the Tax Cuts and Jobs Act, which would update our complicated and inefficient tax code. It now awaits consideration by the full Senate. Upon passage of this bill, the House of Representatives and the Senate will resolve differences between their versions. The Tax Cuts and Jobs Act includes a number of conservative ideas that I strongly support. These include expanding standard deductions, closing loopholes to make the code fairer, and protecting tax incentives for Americans' education and retirement. For too long, Americans have been hurt by a tax system that encourages businesses to look overseas for investment and expansion rather than create good-paying jobs and keep profits here at home. This legislation is a thoughtful, principled approach intended to help the American worker and ensure the continued vitality of the American economy. I look forward to the Senate continuing its work on this important legislation to provide a vital break to hardworking, middle-class families. Although the Tax Cuts and Jobs Act does not make changes to the Medicare program, it is important that Congress continue a serious dialogue on the future of Medicare and how to strengthen the program for generations to come. This program has serious financial problems that require immediate attention. Recently, the Medicare Trustees Report projected that in 2090, Medicare spending would rise to 6.0% of the GDP from its current 3.9%. The report also assumes the program will no longer have sufficient funds to pay full benefits by 2028. Congress must act responsibly and promptly to make sure that Medicare remains solvent and able to provide quality health care well into the future. Be assured that I will keep your views in mind as Congress continues its work to reform our tax system. Please do not hesitate to contact me if I can ever be of assistance. With best wishes, I am Sincerely yours, Roger Roger F. Wicker U.S. Senator 555 Dirksen Senate Office Building Washington, D.C., 20510 202-224-6253 From Senator Wydensenator_wyden@wyden.senate.gov Dec 11, 2017 Dear Mrs. Beck: Thank you for contacting me with your concerns regarding tax reform. I appreciate hearing from you on this important issue. The partisan tax bill championed in Congress raises taxes on millions of middle class families in order to give massive tax breaks to multinational corporations that ship jobs overseas. Congress' official tax scorekeeper confirmed the Senate tax bill increases taxes on 13 million middle-class households in 2019 alone. Meanwhile, the plan slashes the corporate tax rate and creates a new "pass-through" tax loophole for lawyers, lobbyists, and hedge fund managers. At the core of the Trump tax plan is an economic double standard: while the Senate tax bill permanently cuts taxes for multinational corporations, it only provides temporary tax relief for middle class families. After 2025, the bill repeals all middle class tax breaks. But the corporate tax cuts stay on the books. That's why the plan raises taxes on at least 38 million middle class Americans in 2027. As if this weren't enough, the Senate tax bill also repeals a key pillar of the Affordable Care Act. Official scorekeepers at Congressional Budget Office have confirmed the Senate bill would increase the number of Americans without health insurance by 13 million, and increase premiums for millions more by 10%. Having written this plan behind closed doors and without bipartisan input, the White House and Republican Leader Mitch McConnell jammed this bill through the Senate in the dead of night, before the public was able to find out what's in it. That's legislative malpractice at its worst. Real, bipartisan tax reform must protect the middle class and go through regular order, not blow up the deficit in order to hand massive windfalls to multinational corporations, all without public scrutiny. As Ranking Member of the Senate Finance Committee, I have made it a priority to pursue long-lasting, job- creating tax reform on a bipartisan basis. But real reform requires serious, bipartisan work. I have spent the past decade leading bipartisan tax reform efforts, and I will continue to support any tax reform efforts that would foster good-paying jobs in both Oregon and across the country. Again, thank you for keeping me apprised of the issues that are important to you. If I may be of further assistance in the future, please do not hesitate to contact me. Sincerely, Ron Wyden United States Senator From Senator YoungDec 22, 2017 Dear Ms. Hale, Thank you for contacting me regarding tax reform for the benefit of middle-class Hoosier families and small businesses. I appreciate hearing from you on this issue. Over the last 30 years our tax code became loaded with a mind-numbing array of special tax provisions that placed an inexcusable burden on American citizens. The U.S. tax code became unduly complex and confusing, and as a result, roughly 60 percent of Americans find it necessary to pay a tax professional to decipher the 4 million words of the U.S. tax code language and complete their tax returns. Moreover, higher taxes have placed an unnecessary burden on Hoosier families. As you may know, on December 20, 2017, the Senate passed the Tax Cuts and Jobs Act (H.R. 1), with my support, by a vote of 51 to 48. The bill now awaits the President’s signature. This once-in-a-generation legislation is a byproduct of a transparent, regular order process in Congress, and derived from 70 hearings over the last six years, five bipartisan tax working groups, and recommendations made by the Joint Select Committee on Deficit Reduction. Throughout this process, I listened carefully to feedback from people across the state of Indiana and fought hard for many important provisions. This pro-growth tax reform bill continues and expands support for a number of Hoosier priorities. The legislation lowers individual tax rates and nearly doubles the standard deduction, allowing Hoosiers to keep more of what they earn. It increases the child tax credit, preserves the adoption tax credit, maintains the earned-income tax credit, and keeps tuition waivers for graduate students untaxed, so that Hoosiers are equipped to thrive in this ever-changing economy. It repeals the harmful Obamacare individual mandate tax, allowing families to choose the healthcare that’s right for them. In our state of Indiana, nearly 140,000 Hoosiers of modest means chose to pay the Obamacare individual mandate tax instead of buying insurance they don’t want or they can’t afford. Over 80 percent of those who paid the tax made less than $50,000 per year, and 40 percent made less than $25,000. By passing this tax reform legislation, and repealing the Obamacare individual mandate tax, we’re getting rid of a major burden on Hoosier families. This bill will benefit Hoosier businesses of all sizes, unleashing investment and job growth in America. It provides rate relief to pass-through businesses, lowers the corporate tax rate to 21 percent, retains the low-income housing credit, and preserves the tax-preferred status of private activity bonds, encouraging infrastructure and affordable housing progress. Additionally, it moves the U.S. to a territorial tax system for international operations—making America’s global companies more competitive in the worldwide economy. Passage of this bill is a major step toward bringing our outdated tax system into the 21st century. Please be assured that I will continue to support efforts in the Senate that can facilitate economic growth and prosperity for Hoosiers and all Americans. Again, thank you for contacting me. It is an honor to represent you in the United States Senate. Sincerely, Todd Young United States Senator Michigan Congressional LegislatorsFrom Senator StabenowDecember 21, 2017 Dear Eunice, Thank you for contacting me about the importance of extending federal funding for CHIP – the Children's Health Insurance Program. I couldn't agree with you more! I find it unacceptable that Congress failed to meet the September 30 deadline to extend funding for this crucial program known in Michigan as the MIChild Program. If Congress fails to fund CHIP, families across the country will start to receive cancellation notices and potentially have to make the tough financial choice between providing health care for their children and buying groceries. We can’t afford to jeopardize the health of our children. The Senate Finance Committee passed my bipartisan legislation, the Keeping Kids’ Insurance Dependable and Secure (KIDS) Act (S.1827), which would extend CHIP for five years. Now it’s time for the full Senate to act. Congress and the President cannot, and should not, wait another minute to pass this legislation into law and make sure 9 million children, including about 100,000 in Michigan, can keep their health insurance. I’m doing everything in my power to work across the aisle to continue funding for this important program that ensures children can continue to see a doctor. You can count on my continued support for robust funding for the CHIP program. Thank you again for contacting me. Please continue to keep me informed about issues of concern to you and your family. Sincerely, Debbie Stabenow United States Senator  Debbie Stabenow United States Senator From Representative BergmanJanuary 22, 2018 Dear Ms. Hale: Thank you for contacting me about H.R. 1, the Tax Cuts and Jobs Act. It is an honor to serve the people of Michigan's First District, and I appreciate your thoughts on this important matter. The United States tax code needs real reform. The current system has become inefficient and unnecessarily complex - a maze of loopholes, deductions, and exemptions that burdens hardworking families and weakens small businesses. In the largest, most comprehensive tax reform in a generation, the Tax Cuts and Jobs Act will grow our economy and bring clarity, simplicity, and prosperity to working families and small businesses in Michigan's First District. In addition to doubling the standard deduction, H.R. 1 lowers individual tax rates across all income groups, keeps the reduced tuition value exemption for graduate students, maintains the charitable contribution deduction, preserves the adoption tax credit, and expands the child tax credit. These provisions mean American families can now expect more money in their paychecks in 2018. The Tax Cuts and Jobs Act also makes the United States a more competitive place for businesses to invest and create jobs. Our current corporate tax rate is the highest in the industrialized world, which often disincentives companies - large and small - from starting and growing operations within our borders. This legislation lowers the corporate tax rate to 21%, establishes safeguards to make sure that tax relief goes to the smaller, local job creators it was designed to help, and eliminates incentives that currently reward large companies for moving jobs and investments overseas. These important adjustments ensure small businesses receive the most help in growing and developing within their communities. Folks in Northern Michigan and the Upper Peninsula work hard to provide a living for their families, and this bill allows them to keep more of their hard-earned money. Please know that as Congress continues to debate issues important to Michigan's First District, I will keep your thoughts and concerns in mind. Again, thank you for contacting me with your concerns regarding the Tax Cuts and Jobs Act. Please do not hesitate to call if I may ever be of service. I look forward to hearing from you again soon. Kind regards, Jack Bergman Member of Congress From Rep. HuizengaCongressman Bill Huizenga Dec 5 , 2017 Dear Ms. Beck: Thank you for contacting me to express your opinion regarding tax reform. I appreciate hearing from you and welcome this opportunity to respond. Every year, April 15 reminds all of us just how long, cumbersome, and expensive completing one’s taxes have become. I believe that everyone should be able to complete their taxes on the back of a postcard. That is why I am fighting to replace the current tax code with one that is much simpler, and is why I supported H.R. 1 The Tax Cuts and Jobs Act, which recently passed the House of Representatives. Our plan lowers tax rates, doubles the standard deduction, increases the Child Tax Credit, preserves the Adoption Tax Credit, and creates a new Family Tax Credit that will provide real tax relief for hardworking middle class families across West Michigan. Additionally, our legislation will increase economic growth by cutting taxes on small businesses so they can invest more of their money into growing their local business and create new jobs in our community. Lastly, our legislation also lowers the corporate tax rate so Michigan job creators of all sizes can compete against foreign companies, expand in Michigan, and create good-paying jobs. Our nation’s tax code hasn’t been overhauled in three decades. In that time, economic growth has failed to reach its potential while special interests and the well-connected have created loopholes for themselves at the expense of low and moderate income families. The Tax Cuts and Jobs Act reverses this trend by simplifying our tax code, eliminating loopholes, and delivering tax relief for hardworking middle class families and small businesses. Again, thank you for taking the time to share your thoughts with me. Rest assured, I will continue to fight for pro-growth tax reform that will make the code more simple and fair for all. Please do not hesitate to write or call me in the future. Sincerely, Bill Huizenga Member of Congress From Rep. KildeeJanuary 18, 2018 Dear Ms. Hale: I want to thank you for contacting my office. I appreciate your views on this very important issue, and I value your opinion. Being your Representative is not just a title, it is a job description, and I am committed to representing all the people of Michigan’s Fifth District. By reaching out to me, you help me better understand the needs of my constituents, and allow me to be your voice in Congress. It is vital for a democracy that citizens play an active role in government, and I thank you for making sure I understand the issues that are important to you. In the future, please do not hesitate to contact me about any issue. It’s important for me to hear your views so that I can best represent you and the Fifth Congressional District. I hope you stay in contact with me by visiting my congressional website at www.dankildee.house.gov and signing up for my email newsletter. You can also connect with me on Facebook (Congressman Dan Kildee) or follow me on Twitter (@RepDanKildee). Sincerely, Dan Kildee MEMBER OF CONGRESS From Rep. LawrenceDecember 4, 2017 Dear Ms. Beck: Thank you for contacting me regarding tax reform. I always enjoy hearing from my constituents, and I welcome the opportunity to correspond with you. On November 16, 2017, the House of Representatives passed H.R. 1 – the Tax Cuts and Jobs Act. This bill is a direct hit to our middle class and to so many families in Michigan. Over 10 years, it will increase poor and middle-class Michiganders’ taxes by over 15% and increase our national debt by over $1.5 trillion, forcing cuts to Medicare, education, healthcare, and more. Put simply, this is an irresponsible tax break for the wealthiest Americans and largest corporations while increasing the burden on our middle class workers and small businesses. According to the nonpartisan Tax Policy Center, this tax bill is projected to increase taxes for 36 million middle class households and eliminate nearly all deductions claimed by a typical middle class family. They also estimate that almost 75 percent of H.R. 1’s benefits will go to the top 20 percent of earners, and over 47 percent will go to the top one percent of earners. These findings are unacceptable, and for that reason, I proudly voted against the bill on the House floor. Provisions attacking public education funding, repealing the state and local tax deduction, and limiting numerous deductions are backwards steps that will ultimately affect Michiganders and hurt middle class working families. This plan takes away education funding and restricts entry into the workforce leaving the middle class more behind than ever. According to the National Education Association, repealing the state and local tax deduction (SALT) threatens $250 billion in education funding for public schools, directly leading to job cuts, overcrowded classrooms, less school maintenance, and fewer school supplies. The plan will force schools to cut over 4,000 teaching jobs in Michigan and 250,000 nationwide. With families struggling more than ever under the burden of student debt, the plan also eliminates the student loan deduction, which provides $21.3 million of tax reductions to families in Michigan’s 14th District who struggle to afford college. Every American has the right to an education, and it is shameful that this bill puts their wellbeing at risk just to benefit those at the top. Furthermore, while lowering tax rates on many large corporations, the bill excludes “professional” small businesses such as doctors’ offices and law firms. Small businesses employ 1.8 million Michiganders, almost half of our workforce, and I simply cannot support such misguided legislation. According to the Congressional Budget Office, H.R. 1 will increase the federal deficit by over $1.5 trillion over the next decade. I am very concerned by such fiscal irresponsibility, and am worried that critical programs such as Medicare, Medicaid, and Social Security will need to be cut to finance this bill. This would be truly devastating to our state with over 1.8 million Medicare beneficiaries, 2.3 million Medicaid enrollees, and over 2 million Social Security recipients. Although there are areas in which our tax code can be improved and simplified, proper tax reform will increase opportunity, benefit the middle class, and ensure that everyone pays their fair share. H.R. 1 does not do this, and I call on my colleagues in Congress on the other side of the aisle to come together and work on a bipartisan plan that works for all Americans. As your representative in Washington, I take your viewpoints and suggestions very seriously and look forward to hearing from you again. You can also visit my website at www.lawrence.house.gov to send me an e-mail or learn more about my voting record and positions on the issues that matter most to you. Sincerely, Rep. Brenda Lawrence Member of Congress MI-14 Click here to subscribe to my newsletter. Please do not reply, mailbox is unattended. To comment further please visit my website. From Rep. MitchellJanuary 8, 2018 Dear Ms. Hale, Thank you for contacting me to share your feedback regarding the recent tax reform initiative. It is an honor to represent the people of the 10th District of Michigan and I appreciate you taking the time to share your thoughts with me. It has been over 30 years since the last time our tax code was revised. Since then, the rules and regulations that make up the tax code have become complicated and overly burdensome for individuals and businesses. Tax reform alleviates these problems and keeps more money in the pockets of all individuals, so they can make independent decisions about the use of their own money. As you may know, I supported the Tax Cuts and Jobs Act (H.R. 1) when it passed the House of Representatives. President Trump signed H.R. 1 into law on December 22, 2017. This legislation comprehensively reforms the individual and corporate tax code while focusing on the middle class by nearly doubling the standard deduction and lowering rates, allowing more money to be spent on different family needs. To further simplify the tax code and get rates as low as possible, the bill eliminates, consolidates, or curtails most itemized deductions that artificially raise tax rates – reducing the tax burden and increasing tax fairness. It also allows individuals greater freedom in choosing how best to spend, give, save, and invest their money. Analyzing this legislation and taxpayer data shows a typical family of four that earns the median household income of $73,000 will receive a $2,059 tax cut. I have long been an advocate for reforming our broken tax code. H.R. 1 represents a major promise kept during my first year in office. As I have said, I would only support a tax plan that puts working families first. This plan does that. I encourage you to review more details about the effort at waysandmeans.house.gov/taxreform. Thank you again for contacting me on this issue. To stay up to date on my work in Congress, sign up for my newsletter at mitchell.house.gov, like my Facebook at facebook.com/RepPaulMitchell, or follow my Twitter @RepPaulMitchell. Please do not hesitate to contact me again in the future on any issue. Sincerely, Paul Mitchell Member of Congress From Rep. MoolenaarNovember 30, 2017 Dear Eunice, Thank you for contacting my office regarding H.R. 1, the Tax Cuts and Jobs Act. As always, I welcome your input. As you may know, H.R. 1, introduced by Representative Kevin Brady (R-TX), would be the first major reform of the U.S. tax code since 1986. The burdensome and complicated tax code is an issue for all Americans. This tax reform proposal would be the first major overhaul in more than 30 years. If reform does not happen now, hardworking Michigan families will continue to pay more. In my view, they deserve tax relief and a simpler, fairer tax code. That is why, I believe, now is the time for tax reform. Here are important details about what this tax reform proposal, in its current form, would mean for Michigan families. Tax reform is about more jobs for Michigan residents. According to the nonpartisan Tax Foundation, this tax reform proposal would add more than 29,000 new jobs in Michigan. Tax reform means relief for the middle class. According to the same Tax Foundation research, a middle-income family in Michigan would keep $2,500 more of its hard-earned money. Tax reform doubles the standard deduction. An individual would pay no taxes on their first $12,000 and a couple would pay no taxes on their first $24,000 in income. Tax reform maintains the adoption tax credit and expands the Child Tax Credit. For years, Michigan families have seen costs go up for everyday items. The increased child tax credit would give families more money to provide for their children. Tax reform makes the tax code simpler and fairer for all, and closes loopholes that have helped others get ahead while Main Street has been left behind. In addition to these critical details, H.R. 1 retains the current law for retirement savings in 401Ks and IRAs. It also lowers the tax rate for small businesses. Under the legislation, small and family-owned businesses would pay a maximum rate of 25%, considerably less than what they are currently paying. Additionally, converting from a worldwide tax system to a territorial system would allow billions of dollars, which have been trapped overseas, to be reinvested into the American economy. On November 16, 2017, the Tax Cuts and Jobs Act passed the U.S. House of Representatives with my support and is awaiting further consideration in the U.S. Senate. I am honored to represent the residents in Michigan’s Fourth Congressional District and am eager to work with my colleagues on solutions that best meet the needs of the American people. Again, thank you for your correspondence. Please do not hesitate to contact me with future questions or comments. Sincerely, JOHN MOOLENAAR Member of Congress From Rep. UptonMI06ima@mail.house.gov Dec 21, 2017 Dear Eunice: Thank you for contacting me with your concerns over the recent proposal to reform our tax system. I appreciate hearing from you and the opportunity to respond. On December 20, with my support, the House of Representatives passed H.R. 1, the Tax Cuts and Jobs Act – the first major overhaul of the tax code in more than thirty years and long overdue. As you probably know, I have longed supported tax reform. Plain and simple: our tax system is broken. The status quo was simply not working. On the individual side, families were spending billions of hours and dollars each year wrestling with an unruly code. On the business side, U.S. companies were falling behind as our closest trading partners, like Canada, lowered their corporate tax rates and instituted territorial tax systems - incentivizing our corporations to move profits overseas and hurting job creation right here in Southwest Michigan. Even President Obama said, “...that our corporate tax rate is too high, so I want to lower it ... taking it down to 25%.” That is why I have advocated for tax reform that would deliver a simpler, smaller tax bill to the middle class and a more competitive tax code for businesses to jumpstart investment and job creation here at home. The Tax Cuts and Jobs Act delivers on both these objectives. To help the middle-class, our bill nearly doubles the standard deduction – which 70% of American taxpayers claim– to $12,000 for individuals, $18,000 for heads of households, and $24,000 for married couples. It also doubles the Child Tax Credit (CTC) from $1,000 to $2,000 and creates a new Family Tax Credit of $500 for the taxpayer, their spouse, and any non-child dependents, such as an aging parent or college student. As a result, the average family of four would see a tax cut of $2,059. This is money more that folks will have to spend, invest, or save as they see fit – whether that is buying a home, funding their child’s education, or saving for retirement. Folks deserve to use their hard earned money how they think is best for them and their family. Yes, our plan will eliminate most, but not all, itemized deductions to ensure a more a simpler and transparent tax code. The reality is that this will have no impact on the vast majority of middle-income families. Taxpayers who do itemize will benefit from lower tax rates, a new Family Tax Credit, and a larger standard deduction credit. In fact, increasing the standard deduction it is expected to drop the percentage of taxpayers itemizing from 30% by about half. Furthermore, many important deductions are preserved. The two most popular itemized deductions, the mortgage interest deduction and charitable contributions, are preserved as is the Medical Expense Deduction – something I advocated to keep. The first $10,000 in state or local property, income, or sales tax deductions are also protected. The Tax Cuts and Jobs Act also takes important steps to get our economy, jobs, and paychecks growing again. The bill reduces the tax rate on small businesses to the lowest tax rate since World War II and allows them to immediately write-off the cost of new equipment so they can grow their business. It also lowers the corporate tax rate to level the playing field with our closest trading partners and removes the incentives for companies to move overseas – like we saw with Allegan County’s largest employer. As a direct result of our bill, we have already seen Fortunate 500 companies like AT&T, Boeing, Wells Fargo, and Fifth Third Bank, amongst others announce reinvestment into their employees with significant wage increases and bonuses. It also and brings back to the U.S. what could be trillions of dollars in foreign earnings. These reforms – which have long been supported by Republicans and Democrats alike – will keep American businesses competitive in the global marketplace and boost real family incomes in a big way. Of course, lower tax revenue without growth would hurt our national debt and ability to pay for important government programs. This is why it’s so important that the new tax code take the burden off businesses trying to hire, invest, and compete with the rest of the world so that we can grow our way out debt. Closing loopholes that can be exploited by large Wall Street corporations is also important to “paying” for tax reform and will create a fairer playing field for small business. Finally, streamlined tax collection will lower the cost to the government and help get our fiscal house in order by revealing the true costs of different policies on individuals, families and our economy so that Congress can ensure taxpayer dollars are being used responsibly and to ensure that vital government programs continue to operate. I would also like to note that nothing in either of these plans effects Social Security, Medicaid, or Medicare. Any major changes would have to be brought through both chambers of Congress and signed by the President. I have long been a supporter of these programs; please rest assured I will continue to make sure the government fulfills its promises to current beneficiaries and those nearing retirement age, as well as secure these programs for generations to come. Thank you again for contacting me. As always, I appreciate hearing from you and look forward to your continued input. It’s of the utmost importance to me that I answer your questions and that your voice is heard. My door is always open. My office receives a high volume of constituent correspondence. In 2016 alone I responded to more than 31,000 letters and emails. I sign each piece of correspondence personally and sometimes it can take 4-6 weeks for my response to get back to you. Please also note that letters I receive through the U.S. Postal Service must be scanned for security purposes, and any mail sent to my Washington office will take additional time for me to receive it. If you feel my response did not sufficiently address your concerns, please visit my website: upton.house.gov/issues to see my position on more than 70 issues and to view my official voting record. Or you can call my offices in Kalamazoo (269-385-0039), St. Joseph/Benton Harbor (269-982-1986), or Washington, D.C. (202-225-3761). Very truly yours, Fred Upton Member of Congress
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