I will work to put an end to burdensome tax policies that harm our family farms.
Work to end burdensome tax policies that harm family farms.
Occurrences
We are also securing the future of the family farm by making the 2017 Trump Tax Cuts permanent. This vital step prevents the "Death Tax" from forcing families to sell their land and secures a permanent 20% Small Business Deduction for the vast majority of our farms.
Evidence
The page says the Working Families Tax Cuts are now law and lists that the law "makes permanent and increases the doubled Death Tax Exemption for more than 2 million family-owned farms." It also says Rep. Estes was instrumental in authoring and shaping the tax policy in the bill.
The campaign issues page says Estes grew up on a family farm, would fight intrusive regulation, support trade for Kansas farmers, and "work to put an end to burdensome tax policies that harm our family farms."
The Clerk records Roll Call 699 on December 20, 2017, for H.R. 1, the Tax Cuts and Jobs Act, as passed 224-201. The all-votes table lists "Estes (KS) Republican Kansas KS Yea."
Public Law 115-97 is dated December 22, 2017. Section 11061, "Increase in estate and gift tax exemption," amended section 2010(c)(3) so estates and gifts after December 31, 2017 and before January 1, 2026 used "$10,000,000" instead of "$5,000,000."
The Clerk records Roll Call 190 on July 3, 2025, on the motion to concur in the Senate amendment to H.R. 1, the One Big Beautiful Bill Act; status passed 218-214. The vote table lists "Estes Republican Kansas KS Aye."
Public Law 119-21 is dated July 4, 2025. Section 70106, "Extension and enhancement of increased estate and gift tax exemption amounts," amended section 2010(c)(3) by replacing "$5,000,000" with "$15,000,000" and applied after December 31, 2025.
Public Law 119-21 includes Section 70435, excluding 25 percent of interest received by qualified lenders on qualified real estate loans secured by rural or agricultural real estate, and Section 70437, allowing installment payment of tax on gain from sale of qualified farmland property to qualified farmers.
Estes' official House page says the 2025 tax legislation is now law, says he was instrumental in authoring and shaping the tax policy as a Ways and Means member, and lists that it "makes permanent and increases the doubled Death Tax Exemption for more than 2 million family-owned farms."
Estes' official House committee page says he serves on the Committee on Ways and Means and the Subcommittee on Tax.
Assessments
Estes promised to work against tax policies harming family farms. During his first federal term, he voted for the 2017 Tax Cuts and Jobs Act, which became law and doubled the estate and gift tax exemption through 2025, directly reducing a farm-succession tax burden commonly targeted by family-farm advocates. Later, while still in federal office, he also voted for and was credited by his office with helping shape 2025 tax legislation that made and expanded related estate-tax relief and added farm-specific tax provisions. The 2017 enactment is enough for same-term delivery, with later legislation reinforcing the outcome.
The promise was to work to end burdensome tax policies harming family farms. The provided evidence says tax legislation became law during Estes' continued federal service and permanently increased the estate-tax exemption affecting family-owned farms. It also credits Estes with authoring and shaping the tax policy, which is enough candidate contribution for full delivery in the same term context.