Rogers supports efforts to simplify the tax code, end the estate tax, and reduce the tax burden on small businesses and working families.
Support efforts to simplify the tax code, end the estate tax, and reduce the tax burden on small businesses and working families.
Occurrences
I support efforts to reform our tax code... The tax code needs to be simpler, fairer, and flatter... I have also backed legislation to expand small business expensing and depreciation rules and will continue to work to maintain these important measures. I am a long-time proponent of legislation that seeks to permanently end the “estate tax,” also commonly known as the death tax.
"We are delivering on the President's promise to make meaningful tax reform that will simplify the tax code, allow you to keep more of your hard-earned paycheck and help our job creators put more people back to work," said Rogers, who voted for H.R.1.
"Hard-working Americans with small businesses and family farms have been punished far too long by the 40% death tax... We should encourage saving for future generations and driving for success, not reducing capital and breaking up family businesses."
Evidence
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Rogers says he supports efforts to reform the tax code so it is 'simpler, fairer, and flatter,' and says he has supported legislation that provides tax relief to small business and working families.
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The Clerk records Harold Rogers (KY) voting Yea on passage of H.R. 1, the Tax Cuts and Jobs Act.
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Rogers said the House had passed legislation that would 'simplify the tax code' and that the bill lowers tax rates across the board and gives small business owners a deduction.
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The Clerk records Harold Rogers (KY) voting Aye on passage of H.R. 9, America's Small Business Tax Relief Act of 2015.
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Rogers said he voted for the Death Tax Repeal Act of 2015, H.R. 1105, and called the estate tax a burden on hard-working Americans with small businesses and family farms.
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Rogers's office said he voted for H.R. 1, described it as providing historic tax relief, increasing the child tax credit, no tax on tips and overtime, and reducing taxes affecting small businesses and family farms.
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The IRS current estate-tax page describes the estate tax and lists a 2026 filing threshold of $15,000,000, showing the federal estate tax still exists rather than having been ended.
Assessments
Rogers materially supported enacted federal tax packages, including the 2017 Tax Cuts and Jobs Act and 2025 H.R. 1, that reduced taxes for many working families and small businesses and advanced some tax-code simplification goals. However, the promise also specifically included ending the estate tax, and the federal estate tax still exists in 2026 with a $15,000,000 filing threshold. His vote for estate-tax repeal shows effort on that component, but because repeal did not become law, the full composite promise was not delivered.
Rogers materially supported and voted for federal tax measures during his House service, including the 2017 Tax Cuts and Jobs Act and small-business tax relief legislation, which delivered some tax reductions for businesses, working families, and parts of the tax code. However, the full promise was broader and included ending the estate tax; Rogers backed estate-tax repeal efforts, but repeal did not become law. Because important parts were advanced or partly enacted in the same federal term context, but the estate-tax component was not fully delivered, the best outcome is partial rather than delivered.
Rogers took documented same-term actions consistent with the promise by voting for the 2017 Tax Cuts and Jobs Act and small-business tax relief legislation, and by publicly supporting a simpler tax code and lower taxes for small businesses and families. However, the promise also included ending the estate tax, and although he backed House repeal legislation, that repeal did not become law. Because major elements were advanced or partly achieved but the full promised outcome was not delivered, the best rating is partial.