Whereas July 4, 2026, marks the one-year anniversary of the enactment of Public Law 119–21, commonly known as the Working Families Tax Cuts, the largest permanent tax reform in a generation that cut taxes for hundreds of millions of Americans, delivers America’s small businesses and innovators the tax certainty they need to expand, provides more options for how Americans can use their health care dollars, invests billions into rural health care, unleashes the power of America’s energy, and protects communities through stronger border security;

Whereas the Working Families Tax Cuts prevented the largest tax hike in American history of over $4,000,000,000,000 and provided a tax cut for over 140,000,000 Americans or 97 percent of tax filers;

Whereas 96 percent of Americans receiving a tax cut earned under $200,000 in 2025;

Whereas thanks to the Working Families Tax Cuts, Americans received over $324,000,000,000 of their money back in tax refunds for the 2025 tax year, putting money directly back into Americans’ wallets;

Whereas an American family of four generally will not have any Federal income tax liability on the first $73,000 they earn thanks to the Working Families Tax Cuts;

Whereas the Working Families Tax Cuts enacted no tax on tips, which provided over 7,500,000 tipped workers an average deduction of over $7,000;

Whereas the Working Families Tax Cuts enacted no tax on overtime, which provided 29,000,000 hard-working Americans an average deduction of over $3,100;

Whereas the Working Families Tax Cuts made purchasing an American-made vehicle more affordable by providing over 1,000,000 families with a new deduction up to $10,000 in interest on auto loans;

Whereas the Working Families Tax Cuts provided 35,000,000 American seniors with an average deduction of $7,500 for their decades of working hard and strengthening their communities;

Whereas, to date, over 62,000,000 Americans who filed this tax season have claimed at least one of these four common-sense tax cuts for workers, seniors, and families;

Whereas the Working Families Tax Cuts permanently simplified tax filing by increasing the standard deduction for the 127,000,000 Americans who claimed it in 2025;

Whereas the Working Families Tax Cuts provided the 40,000,000 families who claimed the child tax credit in 2025 with an increased maximum credit of $2,200 per child and ensured that the credit will never lose value due to inflation for the tens of millions of American families who will claim it in the future;

Whereas the Working Families Tax Cuts helped nearly 6,000,000 American families start saving from day one with tax-advantaged childhood investment accounts for their children;

Whereas over 1,400,000 children received pilot program contributions of $1,000 in their childhood investment accounts with millions more children expected to receive contributions in the years to come;

Whereas the Working Families Tax Cuts ensures that the cost of giving a child a permanent, loving home is not the barrier by providing parents with an expanded adoption tax credit of up to $17,280;

Whereas the Working Families Tax Cuts empowers educational freedom by expanding 529 accounts to better fit America’s needs, whether it is books for kindergarteners, tutoring for math classes, or technical programs for Americans learning a trade and working with their hands, so that 529 accounts work for all levels and paths;

Whereas the Working Families Tax Cuts permanently doubled the Death Tax exemption protecting family farms and small businesses from costly estate planning and ensuring they do not have to worry about bills from the Internal Revenue Service while mourning the loss of a loved one;

Whereas the Working Families Tax Cuts boosts productivity by permanently allowing entrepreneurs to write off new investments in the machinery, equipment, and tools that keep America running;

Whereas the Working Families Tax Cuts encourages the building, upgrading, and reshoring of American manufacturing with full expensing for new production facilities right here at home;

Whereas the Working Families Tax Cuts permanently extended the small business deduction providing certainty for the over 34,000,000 small businesses in the United States and generating $750,000,000,000 in small business economic growth and creating over one million Main Street jobs;

Whereas the Working Families Tax Cuts will encourage research and development, unleashing the full potential of our best and brightest by allowing them to write off their research and development investments, accelerating over $70,000,000,000 of American investment in the coming years;

Whereas the Working Families Tax Cuts has permanently kept vital care within reach for all Americans by allowing patients enrolled in high-deductible health plans to access telehealth services before they meet their deductible;

Whereas the Working Families Tax Cuts protects over 9,000,000 Americans on Bronze and Catastrophic health plans from medical debt and gives them the freedom to save and spend their own money tax-free on the care that works best for them by expanding health savings account eligibility;

Whereas the Working Families Tax Cuts empower families to choose innovative, low-cost direct primary care that prioritizes prevention, access, and time with their doctor, keeping families healthier at lower costs;

Whereas the Working Families Tax Cuts included a historic investment in rural health care through the Rural Health Transformation Program, delivering $50,000,000,000 to efficiently transform access to rural health care;

Whereas the Working Families Tax Cuts accelerated the development of new life-saving cures by incentivizing critical follow-on investments in rare disease drug development;

Whereas the Working Families Tax Cuts ensured predictability for American energy producers by mandating regular lease sales for onshore and offshore oil and gas production, as well as reopening Alaska to energy development;

Whereas the Working Families Tax Cuts banned implementation of a natural gas tax for 10 years, lowering costs for consumers;

Whereas the Working Families Tax Cuts invested in cutting edge border security technology to help Customs and Border Protection reduce the amount of illicit fentanyl entering our country and keep Americans safe from this threat;

Whereas the Working Families Tax Cuts included critical funding to recruit and retain thousands of new Border Patrol Agents and Customs and Border Protection Officers;

Whereas the Working Families Tax Cuts funded the construction and completion of the primary and secondary border barrier system which will permanently secure our Southwest border;

Whereas the Working Families Tax Cuts provided security and emergency preparedness grants ahead of the 2026 FIFA World Cup, the 2028 Olympics, and other major events to ensure Amiercans and travelers from abroad can safely enjoy these world class events; and

Whereas the Working Families Tax Cuts made historic investments in America’s national security providing critical resources to modernize our military, revitalize the defense industrial base, improve servicemembers’ quality of life, and advance President Trump’s peace through strength agenda: Now, therefore, be it