He discussed making the Child Tax Credit permanent.
Make the Child Tax Credit permanent.
Occurrences
Evidence
At The Heritage Home in Alma, Marshall said he discussed making the Child Tax Credit permanent, expanding dependent care assistance programs, and other family tax items.
On passage of H.R. 1, the Senate voted 50-50 and the Vice President voted yea. The roll call lists Marshall (R-KS) as Yea.
Title VII, Chapter 1 is titled 'Providing Permanent Tax Relief for Middle-Class Families and Workers,' and Section 70104 is titled 'Extension and enhancement of increased child tax credit.' The law text amends section 24 to extend and enhance the child tax credit permanently.
CRS explains that the FY2025 reconciliation law (P.L. 119-21) made the TCJA child tax credit changes permanent and also increased the maximum child tax credit from 2025 onward.
IRS Revenue Procedure 2025-32, published in Bulletin 2025-45, says Section 70104 of the OBBBA amends Internal Revenue Code section 24 to make the increased and expanded Child Tax Credit permanent and sets the 2025 maximum at $2,200, indexed after 2025.
IRS's current Child Tax Credit page lists the 2025 credit at up to $2,200 per qualifying child and the ACTC up to $1,700, showing the enacted post-2025 changes remain in effect in current guidance.
Assessments
The Child Tax Credit was made permanent by enacted federal law in 2025, and Marshall publicly supported the policy and voted for the reconciliation bill that became Public Law 119-21. That is sufficient candidate contribution to count as delivery rather than only partial credit.
The promised federal policy outcome was enacted during Roger Marshall's Senate service. Public Law 119-21, enacted July 4, 2025, made the relevant Child Tax Credit changes permanent, and Marshall voted yea on the Senate passage vote for H.R. 1. Because the promised outcome became law while he was in office and he supported the vehicle that passed, this counts as delivered in the same term rather than merely attempted or partial.